Divorce decree states that child can be claimed by each parent on alternate years as long as child support is current. I am the custodial parent and would like to claim the child this year although it is not my year to claim him but the child support is currently 2 weeks late. Can I claim the child now because of this?
2 Answers from Attorneys
Do you want to violate the divorce decree? In a situation such as yours, there should be an agreement between the spouses and a signed Form 8332 filed with the return when the noncustodial spouse takes the exemption. Even if your ex claimed the dependency deduction, you would still be eligible for head of household status (if you haven't remarried and other requirements are met). Under current tax law, generally the custodial parent gets the exemption, but this is not consistent with your agreement with your ex. What tax difference would it make to you to relinquish the dependency deduction?