I, mother of dependent, claimed our daughter when it was her fathers year to claim her. We are divorced and our permanent parenting plan states that we are to rotate years of claiming our daughter. However, it also states that both parents are responsible to pay half of our daughter child care services. I have proof showing that I have paid for all of the child care. He has told me that he his not going to pay for any of her child care and that I would have to take him to court. I don't really have the money to get an attorney and go back to court over this. So that is why I claimed our daughter when I was not suppose to. What can I do?

If you think that you are the one who can claim the dependent, then file your tax return and claim the dependent. It you are unable to efile, then send paper return. IRS with then contact both of your and figure out who must amend the tax return and pay the tax due with interest and penalty.

Only custodial parent can claim the child. It does not count who is paying child support. Also, non-custodial parent can claim the child only if the custodial parent signs a release Form 8863 or there is a court order meeting the IRS requirements. Who can claim the child if the parents are divorced, separated or unmarried, read: Your U.S. Tax Return: Child of separated or divorced parents

It appears you have a court order, so I don't normally disagree with our tax expert, Since there is a court order stating which years each can have, if you claim the wrong year, the other party

1. can take you back to court for being in contempt of court.
2. the other party can file claiming the dependent and send a copy of the court order in as proof.
If they accept that one, you will be required to refile and pay back any over payment in tax refund.

Your proper chocie was take him back to court which you choose not to do , and get the court order modified.

Crystal:

I agree with Fr. Chuck. The IRS will honor a divorce decree if the decree who is supposed to be claiming the child's exemption. If you have violated that decree, expect the IRS to disallow your exemption once they get all of the facts.