Does the non-custodial parent who paid child support for less than 6 months of t
I am the custodial parent. My daughter reached emmancipation by graduating high school. My ex husband was no longer liable for child support. Of the year 2004 he paid for 5 months of child support. I have maintained financial responsibility for the entire year plus the sole person contributing to college tuition and living expenses. The divorce decree stated that as long as he is current in child support he is allowed to take daughter as a dependent. Does this hold true when the child support was provided for less than 6 months of the tax year? Everything I read refers to the person who is financially responsible for 6 months or greater is the person eligible for the tax deduction.
1 Answer from Attorneys
Re: Does the non-custodial parent who paid child support for less than 6 months
The IRS's test is whether you provide over half of the person's support for the year. From what you say in the posting, you clearly have, and the divorce decree seems to be in your favor.
However, this probably will not stop your ex-husband from attempting to file for an exemption for your child. This happens quite often.
Unless you can work it out with him prior to your both filing your returns, you can file, taking the exemption, and be prepared to defend it when the IRS sends a letter denying it.
If you can prove that you provided half of your child's support for the year, and just as important, prove what your husband contributed (less than 1/2), you should be able to sustain the claim for exemption.
Good luck!
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