Legal Question in Family Law in Georgia
Age Limit for Non-Custodial parent to use children as deduction
As per our divorce degree in 1993, my ex-husband has been allowed to use our children (twins) as a tax deduction each year (I am the custodial parent and have sole custody). Well, the children turn 18 this year and he will no longer be required to pay child support. They will still have one year of high school left My question is: After he stops paying child support in July, can I then take them as a tax deduction for the remaining years they are eligible to be used as deductions (full time students, etc.)? Just FYI - he pays $240/child. When he stopped paying child support for our daughter, who is a senior in college, he never contributed anything monetarily towards her college expenses. She has been totally dependent on me for the last five years and I am sure after the twins are 18, he will be the same way with them. It will be up to me to also put them through college. Being able to take the children as a deduction (I take my daughter now as per an agreement with my ex-husband about six years ago)would be a tremendous help at tax time. If I have to get an attorney for this, I will. Thanks.
2 Answers from Attorneys
Re: Age Limit for Non-Custodial parent to use children as deduction
This a legal question in a very limited sense: you need to consult with a tax expert (which I am not). Unless you want to pay a "tax attorney", which can be very expensive, I would advise you to consult with a local CPA.
Re: Age Limit for Non-Custodial parent to use children as deduction
As along as the divorce decree does not dictate otherwise, you may claim your child as a dependent if they 1) live with you more than half the tax year, 2) are under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year, and 3) did not provide more than one-half of his/her own support for the year.
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Glenn M. Lyon, Esq
MacGregor Lyon, LLC
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