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Can a court order determine who takes a child for a deduction? Does the court order s

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  • Can a court order determine who takes a child for a deduction? Does the court order s

    Can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?

    Adalyr

  • #2
    Re: Can a court order determine who takes a child for a deduction? Does the court ord

    Federal law determines who may claim a dependency exemption.

    Tod

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    • #3
      Yes it can. Sometimes parents fight over who can take the federal tax dependent deduction and use it as a bargaining point. Usually, the primary custodial parent will be able to take the dependent deduction filing as a head of household. But in joint custody situations where the time with each parent is pretty close to 50-50, it becomes an issue. However, some support and custody orders address who may take the dependent deduction though it is best if the parents work this out between them, so long as only one parent is taking the deduction.

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      • #4
        I have the minor child 12 months out of the year with the exception of a few weeks. If the court orders that he can take her as a deduction, will the court supersede the IRS? Will I be able to claim her as an exemption anyway?

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        • #5
          My divorce decree gave me the right to claim my son as an exemption. My friend shares custody with her ex and per their divorce decree they take turns claiming the child every other year. My boss claims one son and his ex-wife the other per their divorce decree. My understanding is that the court does decide in these matters -- but I am certainly no expert.
          Last edited by arkansasscribe; 11-02-2006, 12:09 PM.

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          • #6
            Yes, if there is a court order dictating who can claim when, then you follow the court order. If it is not specifically addressed, you follow IRS rules to determine who has the right.
            HOOK 'EM HORNS!!!
            How do you catch a very rare rabbit?
            (unique up on him)
            How do catch an ordinary rabbit?
            (same way)

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            • #7
              mjs040158: I have the minor child 12 months out of the year with the exception of a few weeks. If the court orders that he can take her as a deduction, will the court supersede the IRS? Will I be able to claim her as an exemption anyway?

              IRS rules provide that the custodial parent is entitled to the deduction. However, IRS rules also provide that the non-custodial parent may claim the child as a dependent if the custodial parent "signs the child over." This is customarily done using IRS Form 8332.

              State court orders (divorce decrees) can not supercede federal law (IRS rules on who gets to claim a child as a deduction for tax purposes). What a state court can do, however, is sanction and hold a person in comtempt for not abiding by its orders. My point, if your divorce divorce decree states that your ex (the non-custodial parent) may claim the child as a dependent and requires you to do whatever is necessary to ensure this is effected, you run the risk of being held in contempt of court of you do not "sign the child over."
              Last edited by BSPCPA; 11-02-2006, 10:48 PM.
              Barry S. Phillips, CPA
              www.BarryPhillips.com

              IRS Circular 230 Disclosure: This response is intended to provide general information and written for educational purposes only. It does not establish a client relationship. This communication is not intended to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to any party any matters addressed herein.

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              • #8
                check out this site www.thetaxattorney.org
                some great advice im sure you will find your answers.
                other then that talk to a lawyer i always say, you cant go wrong paying a few bucks for a lifetime of knowledge

                Comment

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