Your Legal Questions Answered
My ex lost all parenting time some time ago now. He had a lawyer, I did not. So, I did not foresee future tax issues which might arise with this change. It is technically his year to claim our child on his taxes. But he hasn't spent more than maybe 24 hours with our child in the last 2 years, no less half the year (which is what you normally need to provide for tax dependents). He also pays less than 200 a paycheck for support (not half the financial support you usually need to pay for depends). Does he really get to claim the kid on taxes after I raised him alone? I feel like he wouldn't qualify for the child tax credit because he did not provide the requirements of the tax credit?
You are right that under federal tax guidelines, the entitlement to claim a child as a dependent for tax purposes primarily relies on satisfying the criteria for the child tax credit. This includes stipulations that the child must live with the claiming parent for over half the year and that the parent must provide more than half of the child's financial support. These stipulations seem to disqualify your ex-partner based on your description of the circumstances, notably the limited physical custody and financial contribution.
However, it's important to note that divorce decrees or separation agreements can designate tax benefits differently from the IRS's default rules. Specifically, if such an agreement grants the non-custodial parent the right to claim the child as a dependent and this is formalized with the custodial parent's completion of IRS Form 8332, this arrangement takes precedence over standard IRS regulations.
It sounds like that may have happened here. You can learn more about how the IRS handles dependents for divorced parents here.
In scenarios where the non-custodial parent doesn't meet the IRS's criteria due to significant changes in custody or financial support, and there's a prior agreement permitting them to claim the dependency exemption, you might need to explore modifying this arrangement. Modifications can be pursued if there's been a substantial change in circumstances, warranting a reevaluation of the original terms. This often requires legal consultation to understand the best approach to renegotiate these terms or to seek a court's intervention for amendment.
For more information, read our article "Claiming Your Children on Taxes After Divorce." If you would like to speak to one of our divorce attorneys about your options to modify your separation agreement please contact us at (303) 688-0944 or go here for more contact options.
The foregoing information is general information only and should not be relied upon to take, or fail to take, legal action. No attorney-client relationship is formed by this information. __The only manner to obtain complete and adequate legal advice is to consult with an attorney.__
for? Ask a laywer