Legal Question in Family Law in Florida

Re: Child Care Credit

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This is often covered in a divorce decree which will set forth which parent has the right to claim the child for a tax deduction. It is supposed to be based on which parent provides the majority of the support for the minor child. The custodial parent is presumed to be the major provider but it can be changed by a court order or by an agreement of the parties.

Scott R. Jay, Esq.

Re: Child Care Credit

The IRS gives the credit to whichever parent has over 50% custody during the tax year in question. So, if the other parent has primary custody, chances are, that parent has the child at least half the nights and is entitled to that particular credit (this is regardless of who get the dependency exemption). If you furnish more than half of the child support, the IRS allows you to take the exemption, though. The custodial parent has to sign a waiver form and you get the exemption permanently (as long as applicable).