Income Tax and Claiming child


If there are no provisions in a custody agreement who can claim the child on income tax?

Here is what the agreement states. The parties will share joint legal custody and share physical custody as set out below…

Basically Dad gets child 140 days a year that includes vacation time. So who can legally claim the child?


Pursuant to the IRS regulations, unless your spouse agrees otherwise, she has the right to claim the child as she has the majority of the time. (225 nights)