We share 50-50 custody of my son We arenow finalizing our divorce. But over the past 5 years we decided to split our child as a tax dependant. Meaning Last year she used him, and I will use him this year. In the stipulated judgement that has been prepared, she wants me to ammend my taxes and demands that she use him this year. Claiming that she had him 50.3% of the time last year and therfor entitled to use him on her taxes.
We now are going to court over this. This seems a bit odd to claim considering all the circumstances like leap year for instance. Any thought here?
Divorce / Separation Lawyer
It sounds like what you did over the last 5 years was done informally, without a written agreement or court order. According to the IRS Code, the parent with more than 50% custodial time files as Head of Household and claims the children as dependents. The parties are entitled to come to a different agreement, including alternating years as you both did before. At this point, however, it doesn't sound like there is an agreement, and therefore the IRS Code controls.