Legal Question in Family Law in Florida

No. What would make it required is if in your divorce decree you agreed to do so. If not, the parent paying the support does NOT get to reduce his tax bases by taking a child deduction. The reason for this is that it give that person increased income thereby creating a basis for allowing for more support to be paid for a child. The parent receiving the income does not claim the income as it is used for dependent needs and is not considered an income to the receiving parent.

Usually the IRS will ask that one of you sign a document stating that you are claiming the child and have a right to do so. If the other person is filing and you have not agreed to this - you can have that person made to pay back the IRS and your taxes will be based on the additional deduction.