Legal Question in Family Law in New Mexico

The answer you seek is complicated by what information is not contained in your query. If you were married and are now divorced you may have a court order that addresses which parent gets the child deduction credit. If you have such an order you should follow the court order. If you were not married and you have an order your order may still have such a provision. If you are currently in litigation then you should file a motion and ask the judicial officer to make a decision on which parent gets the deduction. If you do not have a court order or if your court order is silent on which parent gets the child deduction then you can follow the IRS guidelines on this topic. I am encouraging you to read the IRS regulation. That said, generally speaking the parent who has the children in their physical custody is the parent who claims the children as dependents for income tax purposes.

Good Luck.

Law Guru .