Im a non custodial parent by the courts, but I have my son for about eight months now. I have a court order for child support that I pay. Both me and the custodial parent agreed not to change anything in court, until he finish his 1st year of school. I want to claim my son on my taxes, but i wanted to be sure if I could do that.If so, will I need a letter from the custodial parent stating that our child lives with me. Also, can I get audited by the IRS for doing that, if I receive the tax credit?