in Illinois if the father pays child support to the mom can he file the child on his taxes & will they take?

Question

income tax returns if back child support is owed?

Answer 1

It has been my experience that the custodial parent is allowed the dependent on a tax return. Caveat; more than a fifty percent contribution to the costs of that child changes the custody formula.
Will they take expected refunds? You bet they will. Until the last dollar of the obligation has been paid.
Too bad the states do not pass on the money to the custodial parent, as poverty could be alleviated, were it so. In my opinion. (Support cases, the county runs it through the general fund, or some such crap, and the custodial parent just gets the afdc grants).
Edit. I now see the problem: I just said it changes the formula, I did not state it changes the allocation of the exemption. It could be argued by attorneys, that more than fifty percent contribution to costs allows the payor to claim an exemption, or civil nolo™ divorce agreements could stipulate. I think my answer is adequate.

Answer 2

Under Federal law, the custodial parent gets the exemption for the child unless they voluntarily relinquish it by completing Form 8332 (or a similar written statement) and give it to the non-custodial parent who must attach the form (or statement) to their tax return. Merely providing more than 50% of the child's support does NOT give the exemption to the non-custodial parent.

Even if the custodial parent gives up the exemption claim, the other tax preferences such as Head of Household filing status and the EIC do not follow. The custodial parent is still entitled to those and they cannot be passed to the non-custodial parent.

The law defines the custodial parent as the one with whom the child spends the most amout of time throughout the year.

If the collection of unpaid child support is turned over to FMS, any and all tax refunds can be captured to be applied against the arrearages.

Just to correct the terminology, a tax return is the piece of paper you file with the IRS or state tax authorities that lists your income, exemptions, deductions and tax liability. Any money you get back is a refund, not a "return."

Answer 3

If you are talking about federal taxes, a non-custodial parent can't claim a child unless the divorce decree says he can and includes all of the proper wording, or the custodial parent gives him a signed 8332 form allowing him to claim the exemption.

And yes, if back child support is owed and the paperwork has been filed to take the tax refund, it will be taken for the back child support.

Answer 4

I asked a similar question for Iowa. Everyone said that you cant claim the payments, nor is it considered income for the recipient.
They will take tax returns (state and federal) for child support, yes.