Tax Exemption

Dear USAFPilot65:

Greetings. If the child allows you to claim them during college (since they are technically an adult and have the right to file their own taxes) then I assume that you can. That is between you and the child. Good luck.

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

301 McCullough Drive Suite 510
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

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.

I have a question regarding some wording in my divorce decree. It states: “The Federal Income Tax exemption for the parties’ minor children, may be hereafter claimed by the father (me) so long as the he is current in my child support obligation.” I have 3 children; the oldest just turned 18. The children reside with their mother, but under the above agreement, I’m entitled to claim my 2 oldest. Can I continue to claim these children for tax purposes when they attend college? Our divorce decree requires us both to pay for half of their college; however, I currently pay 80% of their support. Of course this assumes that my child does not claim himself or make over the IRS limit for a dependent. My ex thinks she should get to claim the child because he is 18 and she no longer will receive child support directly when he graduates high school. Thanks for your help.