Custody/taxes


#1

My understanding is that the parent who has primary custody is normally entitled to claim that child or children for tax purposes. (IRS Publication 504) Look that up on line and they have a chart you can follow to see if you meet the guidelines to claim your son. As the custodial parent in order for your husband to be able to claim your son you would have to sign a tax document(form 8332) to allow him to do that and he would have to submit that along with his tax return. Sometimes people negotiate to claim a child every other year or for years at a time. If your husband “needs” to claim more than you do because he needs that exemption you may want negotiate with him what it is worth $$ to sign over your son for a year or more using form 8332.


#2

Our order says we have joint custody, but physically I have my son more. We agreed on a 10/20 rotation. I have him 20 days and he has him 10 days. We use the joint custody CS worksheet. From what I understood the parent that has the child for more overnights has the right to claim the child. Is this correct? I appreciate your help? I can not fint the chart you were talking about.


#3

Have you run the Rosen child support calculator to make sure you are getting the support amount that is correct based on the time you have your child and your incomes? If you have your son more you may be entitled to more. It may be worth it to go to your local child support offices and speak to them. I would think that you should either follow the court’s guidelines for custody or you should have this amended in your separation agreement including the support amount to reflect how much you are actually keeping your child - unless this is only a temporary situation. As far as the IRS document - go to IRS.gov and search for this.


#4

Unless you agreed in a separation agreement otherwise, as long as your son is living with you more overnights than the father, you are entitled to the dependency exemption, regardless of whether you called the custody arrangement “joint custody”

Lisa M. Angel
Board Certified Family Law Specialist
The Rosen Law Firm
4101 Lake Boone Trail, Suite 500
Raleigh, NC 27607
(919) 781-1741 direct voice
(919) 256-1660 direct fax
(919) 787-6668 main voice
(919) 787-6361 main fax
NCdivorce.com
email: angel@rosen.com

The response posted above is based upon the limited factual information made available and is not intended as a full and complete response to the question. The only reliable manner to obtain complete and adequate legal advice is to consult with an attorney, fully explain your situation, and allow the attorney sufficient opportunity to research the applicable law and facts required to render an accurate opinion. The basic information provided above is intended as a public service but a full discussion with an attorney should be undertaken before taking any action.


#5

So if I am entitled to the dependency exemption, can I choose who claims my son? Or, do I need to? As I said I am a student. For example: Can my brother in law claim both my children (1 is not his)and me? Or if I dont claim my son, does my husband get the right to claim him before anybody else? Thank you so much!!

Mal-
We agreed to use worksheet B. The reason for this is because I would rather take the less money, and have my son more often. My stbx on the other hand, would rather pay less money (child support and court costs) than have our son. I wouldnt agree on shared time (he travels all the time and my school is online), and he wouldnt agree on paying anything more than worksheet B. In a way it worked out for both of us. Thank you so much for your help.


#6

Dear almostdone:

Greetings. No, your brother-in-law could not claim him. Yes, if you don’t claim your child, then your spouse will be able to. Thank you.

Janet L. Fritts
Attorney with Rosen Law Firm

4101 Lake Boone Trail, Suite 500
Raleigh, North Carolina 27607
919.787.6668 main phone
919.256.1665 direct fax

10925 David Taylor Drive, Suite 100
Charlotte, North Carolina 28262
704.644.2831 main voice
704.307.4595 main fax

1829 East Franklin Street, Bldg 600
Chapel Hill, NC 27514
919.321.0780 main phone
919.787.6668 main fax

ROSEN.COM

The response posted above is based upon the limited factual information made available and is not intended as a full and complete response to the question. The only reliable manner to obtain complete and adequate legal advice is to consult with an attorney, fully explain your situation, and allow the attorney sufficient opportunity to research the applicable law and facts required to render an accurate opinion. The basic information provided above is intended as a public service but a full discussion with an attorney should be undertaken before taking any action.


#7

I am not working. However, I have my son 245 days/year. Our order says nothing about taxes. My husband says that since I dont work and his child support pays for my son, that he gets to claim my son for taxes. Yes I care for my son solely with the child support I am given, but I am a full time student, and budget very well. Since I have my son more, dont I get to choose who claims him? I told him that for financial aid/student loan purposes that I will need to claim him. He said he has every intention of claiming him as well. I dont want to be in trouble with the IRS. Who has the right to claim my son? Thank you so much for all the help! I truly appreciate it!