I’m not a lawyer but here’s what I would say…The parent who has primary custody is normally entitled to claim the child or children for tax purposes. You should check on irs.gov
That’s right, but this issue arose before custody was decided.
If I understood the facts correctly, the question involves only the two year period prior to custody being determined? I am also assuming you did not have a written agreement indicating how the child care deductions would be handled between you. In any event, your primary concern would be to stop the IRS penalties from getting any higher. You may be better off filing an amended return, just to protect your own financial interests. It would be a good idea to seek counsel from a CPA or tax attorney; just to be sure you are not overlooking any options for resolving this, short of you having to file an amended return. Good luck!
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I hope I’ll get a response to this one…
During the course of our two year separation, our son spent equal time between both of us and we split expenses, including child care. We each claimed the child care deduction for the first year and we each received a letter from the IRS mandating that one of us amend our return. The following year I did not claim the deduction even though the situation remained the same. I was trying to be cooperative. Now she refuses to amend and the interest and penalties are piling up.
What should I do?