[MDuck]

My ex and I drew up in our settlement agreement that he could claim our youngest child on his taxes each year. Well he didn't pay child support, didn't work more than, 3 months, then left the country to avoid child support enforcement. Can I claim my child even though the divorce settlement states that he has the right? What if he doesn't file?

[Dr1757]

If you provide more than 50% of the cost to maintain your child, you are entitled to claim that child as a dependent on your federal income tax return.

[AtlantaTaxExpert]

No, it is NOT that simple.

The divorce decree is a LEGAL document which the IRS MUST honor, so if your ex-husband files from overseas and claim the child, you have to allow it, even if he has not paid the child support.

Now, you CAN go back to divorce court to get the divorce agreement over-turned, or file and cliam the child and HOPE he does not file.

[Dr1757]

When I was divorced my wife was awarded custody of our two children. When I filed my federal income tax return for that year, I had proof that I had paid out more money than she did in support of the children and the IRS accepted my proof and let me carry the children as dependents.

[AtlantaTaxExpert]

That may be the case, but re-read the post.

Both parents agreed IN WRITING as part of the divorce decree that each parent would get a dependency exemption.

That makes it legally binding on the IRS and the state tax authority.

[Dr1757]

In my discussions with the IRS, as long as you have proof of providing more than fifty percent of the support for the child you can carry them as a dependent on your federal income tax return. It matters not whether there was an agreement between the parents.

[AtlantaTaxExpert]

She can probably claim the child, but he claims the child as well and shows the IRS the divorce decree, the IRS WILL reverse her claim.