Legal Question in Family Law in Indiana
Dependency exemption with arrearage
My ex and I have 2 kids. I am in child support arrearage. I pay extra each week to get caught up and have been doing so without fail for the last 3 years. My divorce agreement states that we each claim a child for taxes but since our divorce she has claimed both because I still owed her money. However, I was told recently by a friend who was in the same situation and was told by a judge that if you have not missed any payments throughout the year you can use your exemption. Is this true?
1 Answer from Attorneys
Re: Dependency exemption with arrearage
If you decree gives you the right to claim a child as a dependent subject to being current in support payment, you have two options: 1) petition the court to compel the custodial parent to execute the IRS form to allow you to claim the child or 2) attach a certified copy of the decree. When both parents claim a child, one of them will be told by the IRS to resubmit his or her taxes based on the decree and the payment of support. Some custodial parents take the position that until all arrears are paid up, the other parent has no right to claim the child; while others agree that so long as payments were regular during the year even though there is an arrearage, the other parent can claim the child. The courts also are divided on this issue.