Legal Question in Family Law in Maryland
Claiming a dependent
My husband has a 4 year old son from a previous relationship and is current on his child support. A few years ago, he and his son's mother signed a document (good through 2006) agreeing to alternate years when claiming their son for taxes. Recently, she asked me if she could claim him every year. My husband and I feel that since he pays child support and is very involved, that he has the right to claim him every other year, as agreed. Can we be forced to allow her to claim their son every year? We pay more than 50% of his care according to MD child support guidelines, if this has any affect.
Thank you.
1 Answer from Attorneys
Re: Claiming a dependent
If the document your husband and the child's mother have executed is IRS Form 8332, that allows your husband, as the non-custodial parent, to claim the exemption. The IRS requires that he attach this form to your return. It can't be automatically revoked by the mother, but she could request the IRS to revoke it for future years. Without this form, there is a presumption that the custodial parent is entitled to the exemption even if your husband actually pays most of the support.