[ashyou]

I need some answers!! My child who is 8 yrs old was not in contact with his father until April 2007. My child never met this person until last year and now he thinks he has the right to claim my child at tax time. I have full custody of my child. What can I do about this situtation. I really am at a loss for answering this question. My instincts tell me that I should not let him claim my child he does pay child support but is currently $1500 in arears of those payments. Please any answers you might have would be of great use to me as this is an urgent matter!! Thanks for reading Ashyou

[Fr_Chuck]

Child support does not right for claiming at time time make.

The parent who provides the majority of the support ( i.e. the custodial parent) If he had a joint custody, then that may be a harder one to figure out.

And it is not you "letting " him, it is just the fact he is not qualified by tax law to claim the child. So you claim him like you always do, and you should have laughted at the father for even asking.

And it does not matter if he was 2 months ahead in paying child support, that does not give him any right in claiming the child.

[Wondergirl]

Publication 501 (Publication 501 (2006), Exemptions, Standard Deduction, and Filing Information) says:

Children of divorced or separated parents.
In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true.

1. The parents:
a. Are divorced or legally separated under a decree of divorce or separate maintenance,
b. Are separated under a written separation agreement, or
c. Lived apart at all times during the last 6 months of the year.

2. The child received over half of his or her support for the year from the parents.

3. The child is in the custody of one or both parents for more than half of the year.

4. Either of the following statements is true.
a. The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement made after 1984, later.)
b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2006 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year.