claiming my tax exemptions?

Question

me and my ex husband are suposed to figure our taxes with and without our 2 children and whomever benafits most gets to claim them he has claimed both children for six years prior to last year we spit them this year i think i will benafit most from claiming both boys but he wont send me a copy of his taxes to see . he just wants me to sign over the1 child to him . can i just file my taxes or do i have to goto court to see who benafits most

Answer 1

According to the IRS, the custodial parent gets the exemptions. The custodial parent is defined as the parent with whom the children spent most of the year.

The IRS will only accept a court decree if it meets VERY specific requirements set out in Federal law. If the decree doesn't meet those exacting standards the IRS will ignore it since Federal law trumps State law on the issue. (If the decree states that whomever gets the most benefit is entitled, it does NOT meet the requirements and WILL be ignored by the IRS, by the way.)

If the children spent more of the year wth you, you are free to claim both exemptions unless you choose to voluntarily sign one or more to your ex. It's your call, not his. (And if they spent more of the year with him, it's his call, not yours, etc.)

Answer 2

If the children reside with you - then YOU claim them -


UNLESS - you have signed a form 8332 giving him permission to take the exemption, or if there was a stipulation in your divorce decree that specifys who gets it.

If the agreement was "whomever it helps most" - but he won't let you look...you can certainly play hardball...claim both kids, and send in your return right now. Should he claim one on his - both of your returns will be looked at, and unless he can provide some legal proof that he gets it - they will deny his claim. (assuming that you DO have custody, and the divorce decree doesn't specifially say he gets it)