Who claims the children as dependents on their tax return after divorce?


tax return 2.jpg

In the absence of any specific agreement, the primary custodial parent, (or the parent with greater than 50% custodial time with the children), is entitled to claim the exemptions. (IRS Code § 52(e)). If a parent is behind in child support, that parent cannot take the exemption for the year in which he failed to pay support.

Featured Posts
Recent Posts
Posts are coming soon
Stay tuned...