Can I claim my son as a dependant?

Question

I was divorced in 1996, divorced stated that my ex-husband pay support and could claim my son as a dependant, I claim my daughter. I have not received any child support in almost 4 years. Could I claim my son as a dependant? I am the sole supporter of both my children, single, and they are both full time students.

Answer 1

That depends upon the terms of the decree. There are very strict Federal rules on the granting of exemptions to the non-custodial parent. If these rules are not met, the IRS will ignore the decree and award the exemption to the custodial parent. The decree MUST stipulate:

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

2. The custodial parent will not claim the child as a dependent for the year.

3. The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.

Review your decree CAREFULLY, or have an attorney review it for compliance with those stipulations. If the decree does not meet them, go ahead and take the exemption for your son; Federal law says you are entitled to it, but see the next paragraph for an exception to that.

Hopefully you didn't sign a Form 8332 waiving the exemption for all future years when you were divorced. If you did, you may only be able to revoke it with the consent of the non-custodial parent. Here's a link to the IRS position on that: http://www.irs.gov/pub/irs-wd/0007031.pdf

Answer 2

Sorry, no matter what other people are saying the court gave the deduction to your ex husband. I n the normal course of things you could take the deduction of anyone you provided more than 50% of their support providing they have not taken the exemption. This generally applies to children and the elderly. A court decision however renders that moot. You will need to go back to court to get the deduction. It should not be a problem but it is a necessary step especially if your ex is taking the deduction. The exemptions are filed by SS numbers and if you are flagged you will be audited. While your in court get a judgment against your ex for failure to pay and then go after him. In most states the state will assist you regardless of whether you receive any support from the state. Good luck.

Answer 3

What does your decree state? Some decrees will have a stipulation stating that the noncustodial parent (NCP) needs to meet certain requirements before being allowed to claim the child. Also, did you sign Form 8332, waiving your right to claim your son for the current year (in 1996) and all future years? If you signed that form, there's probably nothing you can do to get the right to claim your son as a dependent, regardless of the child support issue.

Answer 4

It is up to the SECOND FILER to prove wrongdoing to the IRS. Meaning, if you claim your son and you are wrong in doing so, proof of that allegation has to be made to the IRS by your ex. The IRS automatically assumes that when you file, you are filing according to the law.

Whether or not your husband is paying his child support, unfortunately, is irrelevant. Click the link below. This is a link to the IRS website and offers more detailed information as well as links to the form you'd need to sign giving your ex the right to claim your son.

Once you read this info in detail and compare it with your individual situation, you may be in luck!

Good luck!

Answer 5

Yes, so long as you pay over 50% of their support.

Answer 6

Yes you can as long as your son lives with you full time and you pay more than half of his upkeep.

Answer 7

yes you can, as long as your husband is not claiming him you can and that he lives with you.