Tax Return
I have custody of my 12 year old son. In the original parenting agreement it states that his mother and I will alternate years to claim him. In 2007 she paid child support but has not seen him since Nov of 2006. Does she have a right to claim him for the year 2007??
1 Answer from Attorneys
Re: Tax Return
The parent who pays more than half of the support of your son gets to take the deduction, even if there is a parenting agreement that says otherwise.
The IRS does not follow outside agreements.
In a practical sense, however, if your ex claims your son and you do as well, it will likely be caught by the IRS and both of you will receive correspondence and perhaps assessments and penalties.
If you paid more than half of his expenses, then you will have to decide whether you are ready for a battle.
Good luck to you.