Legal Question in Family Law in Massachusetts

Re: Child claiming on taxes

Not unless you sign a form consenting to assign the exemption to him. Such forms are available on the irs.gov website. The custodial parent always controls this exemption.

Re: Child claiming on taxes

First, what does your separation agreement and court order say? If it says yes, each parent claims one child, then he gets to claim one. Failing that, then the IRS test applies to determine dependency based on primary means of support analysis. This is a popular question this year because of the economic stimulus packagae and the value of $300 attached to each child.

Re: Child claiming on taxes

Robert Sher is right, as usual. Unless there is an agreement to allow your husband to claim one child, he can't do it as long as the child lives with you, even if his child support exceeds your expenses for support of your child.