The decree says he can claim both if he is in complain with the obligations and support in the agreement. He has been in arrears at the end of ever fiscal year.
Divorce / Separation Lawyer
Do you have a judgment for the arrears? It is not up to you to determine if he is in compliance with the support agreement or Order. As this is a matter of interpretation of a Stipulation of Settlement or judicial Order, you will likely have to file in the Supreme Court rather than Family Court.
Take the entire agreement to an experienced lawyer before you do anything.
If this answer is helpful, then please mark the helpful button. If this is the best answer, then please indicate it. Thanks. For further information you should see an attorney and discuss the matter completely. If you are in the New York City area, then you can reach me during normal business hours at 718 329 9500 or www.mynewyorkcitylawyer.com.
Counsel are both correct, you need to get proof of Father's arrearages before you can take the exemption(s). Good Luck.
Legal disclaimer: The response given is not intended to create, nor does it create an ongoing duty to respond to questions. The response does not form an attorney-client relationship, nor is it intended to be anything other than the educated opinion of the author. It should not be relied upon as legal advice. The response given is based upon the limited facts provided by the person asking the question. To the extent additional or different facts exist, the response might possibly change. Attorney is licensed to practice law only in the State of Massachusetts. Responses are based solely on Massachusetts law unless stated otherwise.
The IRS has taken the position with a client of mine that if a parent's right to take the dependency deduction is conditional in the agreeent or decree, that it can not be taken at all by that parent.
If the decreee says that if he is in arrears he cannot claim the children, you can claim them. You do not need a judicial determination that he is in arrears unless your decree says that you need that determination before you can claim the children.