Legal Question in Family Law in California
Claiming child as a dependent
To whom it may concern:
Since I am not working, my mom claims both me and my child on her taxes. I am the custodial parent and I get about $300 a month for child support from the father (garnished from his wages). This year, the father decided to claim our child as well. So, it turned out where both my mom and he claimed our son. We have spoken with accountants and they have told us that my mom has the legal right to claim him. Not the father since he only sees him twice a month, and only pays $300 a month. The IRS has now sent a letter asking us why two people are claiming my son. Who has the legal right to claim him? Thank you for all your help and time.
2 Answers from Attorneys
Re: Claiming child as a dependent
In order to claim a child as a dependent, you have to provide over 50% of the child's living expenses. What are your child's expenses, including rent (i.e., having a place to live)? If they're more than $600 a month, then your mom can claim him. If they're less than $600 a month, then Dad provides more than half of his expenses, since he provides support of $300. In addition, the legal presumption is that the person with whom the child lives is the one who claims him as an exemption, so you're the person the IRS presumes has the right to claim him (unless you signed a waiver to the right to claim him, an official IRS form that you'd probably remember signing). Respond to the IRS promptly, and consider having your accountant do the response for you. Dealing with the IRS is always serious business.
Good luck.
Diana Mercer
Re: Claiming child as a dependent
You will need to get a letter from your accountant regarding why your mother is entitled to the claim. You also need to go to court to get a court order granting you/your mother the claim rather than Father. You will need to show the court sufficient facts to show that you/your mother are entitled to the claim rather than Father.
You should talk to an attorney regarding this issue before you do anything. If you are in Santa Clara County you can contact my office at 408-287-8484 to set up a free one-half hour consultation.