The divorce in question has been final for almost a decade. Minor child is primarily living with father, who is receiving $32 per week in support from mother. Mother has visitation on average of 2 nights per week.
Father has paid all of child's medical expenses.
Father has paid all of child's school expenses.
Mother filed bankrupsy this year, and is unemployed currently.
Father has provided more than 75% of lunch money expenses.
Current court document in place says mother claims child every year. This was a handwritten document signed by both parties while the child was still in primary care of mother. Circumstances drastically changed this year. Document not signed by judge.
Who gets to claim the child on their 2011 taxes? If father claims child, will he get in trouble by IRS?