Child custody

The IRS has a lot of cases each year in which two people claim the same child separately and then they have to sort it out later and could get someone audited. I would check with a tax expert and see if it is worth it and if it would get you audited based on the rest of your information.

The only other advice I can provide is that you should *stongly* consider filing a modification action so that your disagreement regarding the tax benefits doesn't become a custody battle. People do voluntary placement changes all the time, but when it comes to support, and taxes all of a sudden they change their minds. Volunary agreements are enforceable, but if his ex goes to the Court and says that the change was not agreed, but rather you are refusing to return him and you don't file an action to modify placement - well, the order says the child is with her. You should be following the order or moving to modify it, not just relying on a spoken agreement that contradicts orders.

A modification can be done by agreement. Part of the modification can be a support modification. Generally speaking, with the Earned Income Credit and the tax exemption, the parties should be able to work out a compromise so that each is not individually paying the IRS more than necessary merely in an effort to win the upper hand in a custody action.

I encourage people to include language in support orders requiring each to provide the other parent copies of their tax returns on May 1 of each year. The other parent is entitled to it, anyway, so long as there is an active support order. That way, each can determine based on knowledge whether there is a basis - or not - to ask for a modification. If the parents will communicate (though a mediator or attorneys if necessary) each can accomplish their tax planning goals and not pay unnecessary taxes.

Hope this helps. Elizabeth Powell