Legal Question in Family Law in Massachusetts

Re: child tax

The claiming of the child for tax purposes is governed by the Divorce Decree and Property Settlement. If the alternate year arrangement was part of an agreement, then there was some bargaining done. Absent a court order or agreement, the IRS would look to who provides the majority of the child's financial support and allow that person or party to claim the child.

Re: child tax

You should be glad that it is every other year. Under the Guidelines, the court could order every year, if the father is paying full guidelines support.

For most tax returns, this claim is really just an emotional argument. The ultimate difference in tax return is not usually very much. Unless it is keeping you from seeking an unearned income credit, this is not costing you enough to make a fight worth it.