Legal Question in Family Law in Florida

If you don't have "primary custody," you can still claim a child as a dependent on your return if you have a court order allowing it. Otherwise, if two people claim the same a child as a dependent on different tax returns, the IRS will disallow one of the claims (they'll see that the child has been claimed by comparing the child's security number). The IRS reacts in different ways to this. Sometimes they'll simply disallow the claim of the second person to file. Sometimes they'll disallow both claims. Sometimes they will audit one or both of the returns. Sometimes they will send letters to one or both of the taxpayers asking for further details or documentation.