Legal Question in Family Law in Connecticut

Re: We agreed to alternate years to declare the children on our taxes,BUT!

I can't answer the question, nor can any other attorney, without knowing what the Divorce Judgement reads. It must be specified in the judgement and there are forms that IRS will provide to waive to her right to claim the dependants as an exemption on her taxes. Normally, with out any court decree, the one who pays the majority of the support for the minor child(ren) gets to take the deduction. However, you most likely have the expenses that she has for their support is unknown to you, except for what was on her financial affidavit at the time of trial. If you had an attorney at the divorce, I would contact the attorney for advice. If not, the judgement usually controls, unless you a show otherwise to IRS. I hope this helps, but it seems, by the wording of your question, I assume that it is not in the judgement and you would have to prove to IRS that you are paying more than half of the cost of support. You could file for a modification, based on a misunderstanding of the agreement, but you have to look at the economics of going that route. She may be able to ask for an increase, if there is a substantal change in circumstances since the time of the divorce. Thanks, Thomas F. Noonan