Question:
I am a father who pays child support for my 2-year-old son. Am I able to claim him on my taxes for 2008?
My ex claimed him last year and the understanding was that every other year I could claim him. We have shared custody and last year she took me to court and now I pay child support. Does that matter where taxes are concerned?
Answer:
You need to consult an attorney in your jurisdiction as child support calculations vary from state to state however if you have an agreement wherein you and your ex alternate the tax dependency exemption for your son you should be able to claim him this year even though you pay child support.
Please be aware that new IRS regulations have been enacted as of January 1, 2009. These new regulations require the parties to complete the Form 8332; a decree or court order can no longer be used as a substitute for the Form 8332.
Additionally, the custodial parent has the ability to unilaterally revoke the release of the tax dependency exemption.
Tiffany A. McFarland is a Senior Attorney and Litigation Manager with Cordell & Cordell, P.C. in the Overland Park, Kansas and Kansas City, Missouri offices. Ms. McFarland practices exclusively in the area of domestic relations.
Tiffany is licensed in the state of Missouri and the state of Kansas and is certified as a Guardian ad Litem.
