Legal Question in Family Law in Kentucky

Re: Joint Custody, who claims the children as dependants at tax time..

This should have been provided for in the divorce decree. Usually IRS allows the parent with whom the child resides, absent a court order or agreement, to claim the deduction. If it is truly joint custody and the child spends equal time with each of you, then the Court will alternate years unless you and your ex come to some sort of agreement.

Re: Joint Custody, who claims the children as dependants at tax time..

You should carefully review the documents from your divorce, with a focus on the agreement filed with the court (if you had one), or the final judgment. This issue should have been addressed in one or the other of these documents. If not, you may wish to consult your accountant (or whoever prepares your taxes) to assure yourself of the most up-to-date information from the IRS on this subject. Then, if there was no prior provision, an amendment to your agreement or a revised judgment should be filed with the court.