Legal Question in Family Law in Massachusetts

Re: Is he entitled

If you file your tax returns as an individual and not jointly with your son's father, he is not entitled to your tax returns.

However, since he does pay costs associated with the child, he might be entitled to claim the child as a deduction every other year. He will need to ask for permission to do so though.

Re: Is he entitled

Unless there is a court order, then the IRS rules apply, and you are the likely owner of the tax exemption. It is not first filer gets the exemption.

The same applies for any tax refund. It goes to the filer, and unless there is a court order, the father gets nothing.

Re: Is he entitled

Not at all entitled. Whatever he is telling you is just plain wrong.

A court can order you to grant an "exemption" to a father who pays at least Guidelines child support, but does not give away any part of YOUR refund. SInce he is not paying support, I presume that there is no court order.

This points up the real question: why have you -not- taken him to Court? The court probably will -not- allow him to take the exemption if you were never married, and he has been difficult in the past. Indeed, it is rarely brought up in non-marital cases.