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Hello. The IRS changed the rules several years ago regarding which parent can claim a child in a divorce situation. Parents are no longer permitted to elect who claims the child -- and the child can only be claimed by the parent where the child resides more than 50% of the time. If you truly have a 50/50 residential split, then the parent whose address the child uses for school and other purposes would be the parent that can claim the deduction. If one parent gets caught claiming the child wrongfully, that parent can be subject to fines and penalties from the IRS as well as a loss of the child tax credit and/or the earned income credit if the parent's income level puts the parent in a tax bracket where those credits are available to them.
When I called the IRS, they said they made no such change to the rules.
THere were changes to the rules that the parent that the child spends the greater number of nights with is considered the custodial parent -- but there are additional provisions to qualify as well.. Here is a good article summarizing what the changes were but they apply to agreements from 2009 and forward -- http://financialdivorceblog.com/2010/01/child-dependent-exemption-tax-deduction-and-divorce/ When did you actually sign the divorce agreement? and if you are making changes to it, the question arises whether or not the amendment will fall under this change in the rules.
The parenting plan that stated the non-custodial parent could claim the child was in 2006. The GAL submitted and both parties signed a temporary parenting plan in April 2008.
The temporary parenting plan changed my step-daughters residential time from 50/50 in each household to home with us full-time except every other weekend. With the other household's time being limited or restricted because of recurring emotional and physical abuse. My husband is the custodial parent and has sole decision making rights. The temporary parenting plan was in effect until February 2009, when a permanent parenting plan was signed. This parenting plan was the same except that holidays and special occasions were added.
Also, the parents were never married.
The fact that the permanent parenting plan was signed in Feb 2009 could add a wrinkle in here where they have to go by the change in the rules. I am going to send this question over to our tax experts because of that 2009 change. You will not be charged for this time with me.
In the past we were told that previous agreement were void as soon as we signed a new agreement.
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