My daughter's father has always claimed her in the past 5 years because I do not work and my fiancé was not legally her father. However, I am married now, and a full time student. My husband and I would like to claim my daughter on our income taxes this year but her biological father is trying to beat me to it. Can he claim her even though he is in arrears with child support and does not call or see his daughter?

Is there any sort of Court Order in place saying that he can claim her on his taxes or has this been an informal thing with you two?

If there is no order from your divoce specifying who ges to claim the child, then the custodial parent is the rightful claimant here. I assume that would be you, correct? So you get the deduction. But don't worry too much if your ex files his taxes before you do, and claims the child as as his dependent - you will win out. Claim the child as your dependent. You may find that you are unable to file your return electronically, because the computer would recognize that the same SS number is showing up as a dependenbt on two returns and automatically reject your return. So you will have to file a paper return, and you should include a note saying that you are the custodial parent. The IRS will see the discrepancy and investigate, and they should determine that your ex's return is in error. At the end of all this he will owe additional taxes, interest, and perhaps a penalty.

Only the custodial parent can claim the child. Non-custodial parent can claim the child only when custodial parent signs a release Form 8332.
Publication 17 (2007), Your Federal Income Tax

What if the custodial parent does not work and is not married? Who claims the child?

Quote:

---

Originally Posted by lindseyd1

what if the custodial parent does not work and is not married? who claims the child?

---

The custodial parent still has the right to claim the child as a dependent if s/he wants to. However, is such a siuation it would be helpful to both parents to work a deal on this. Since the deduction is worth more to the parent with the higher adjusted gross income, perhaps that parent could agree to split some of the benefit with the custodial parent.

Ok Another Question, 20 year old full time student. She chose to live during the summer more with mom than me, naturally for a daughter. The divorce decree stated that I would always have her as a deduction. But now she is over the age of magority and I was told the decree is not applicable. My Question. Can she give me a letter saying that she allows me to take the deduction even if she stayed more at moms. Thanks

If the decree no longer applies, then per IRS rules the parent with whom she spent more time is considered to be the custodial parent, and hence it seems that your ex is able to claim your daughter as a dependent. But please clarify: when you say "can she give me a letter..." do you mean "she, your daughter," or "she, your ex?" If your ex agrees that she will not claim the daughter as her dependent than you can. But your daughter has no say in it, so a letter from the daughter does you no good.