I live in Michigan and share custody with the mother
of my son. Although we lived together until our son was 2 years old, we never married. Our custody and financial agreements have always been verbal (nothing in writing). We did buy a home together (which she never contributed to mortgage like verbally promised); however when we went our own ways, I agreed to allow her to take our son as a deduction on tax return while I take the house deduction as long as we own the home together. 1 year after the agreement, she asked that I remove her name from the home which relieved her of any further potential house obligations (although she never paid mortgage, taxes or utilities). The house was $60k underwater. This agreement, would allow her to go on and purchase another home on her own which she did.
She has continued to each year to deduct our child on her income taxes 2005-2010 (threatening child support
when I request a turn for 2010 filing this past year)
Her income likely ranges between $75,000 on the very low end to more likely $90,000 (director of nursing at a hospital in oakland county).
At this point, there is only the 1 child, however, my wife (she does not work) and I are expecting in Feb of 2012.
-My son's mother has 16 overnights / month, while I have 12 overnights.
-I pay 100% of healthcare insurance premium (Approximately $1,200 annually). She pays the occasional office vist or rx only if she takes into the appt, which I do at least 50% of the time.
-We have always amicably split 50/50%: daycare, school expenses/tuition/fees etc, clothing needs, summer camp etc.
-My accountant informed me that I am not able to take a flexible spending childcare deduction because I don't claim my son.
-The house my son's mother and I had together is being rented (no income, actually a $500 montly loss - $6k / year)
If I push the issue of the annual tax deduction, is it likely that she could win child support or additional custody? We have been in our amicable agreement for 4 years without problem thus far.