We are divorced with a child support agreement and consent order for custody (both hard fought and lengthy). The custody is set at alternating weeks with each parent and split (not alternating) holidays thus changing the number of overnights from year to year. The custody agreement states I have primary physical custody. I have been taking the tax deduction though not formally written in our agreement. As our teenager plans to get their license, we are discussing splitting the cost of car insurance between parents. My ex is starting to push that he put our teenager on his policy thus the address on the license would reflect that of my ex. Can the address on the license have an impact on who can take the tax deduction because my ex has been stating recently that he disagrees with my taking the deduction. Based on our custody schedule for this year, he may end up with 183 overnights. Can the address on the driver’s license have any impact on other areas such as the tax deduction? He does pay minor child support while I pay full health insurance.
Regardless of which address appears on the child’s driver’s license, the parent who has the majority of the custodial time is entitled to claim the dependency exemption per the IRS regulations.