Legal Question in Family Law in Idaho

Re: tax claims and adoption

The IRS does "presume" that the CUSTODIAL PARENT provides more than one half of the child support and is entitled to the deduction, no matter the child support paid by the non custodial parent.

However, it is a rebuttable presumbtion. The IRS makes it own determination concerning entitlement to the deduction; and sets it own standards, on a case by case basis.

It did not have a law absolutely preventing the use by the non custodial parent of the deduction.

The parties can agree, under State Court supervision, by Stipulation, Agreement, Judgment, So Ordered, etc., to who and how the deduction will be allocated.

Absent agreement or Court Order, the standard of proof is listed in the IRS informationals. See a professional tax preparer.

A non custodial parent must be noticed in person, pursuant a legal and appropriate adoption proceeding, the child's home state; or in the state giving rise to the non custodial parent's rights.

Adoption in this case would be made easier if the father voluntarily formally "legally surrendered" his parent rights.

You can complicate the matter and ultimately increase your costs, if you attempt the adoption process without a lawyer. There are pitfalls.

Good luck.