Who Claims the Children as Dependents for Tax Purposes?

About this time of year, separated parents sometimes ask us who can claim the children on their taxes.  Many parents simply agree that the parent that would get the most benefit can claim the children.  Other parents have provisions in their orders directing the parties to claim or not to claim the children on their taxes.  But what about when there is no agreement?

The position the IRS takes is that the person having the children more than half the year can claim the children.  IRS Publication 504.

This means that the custodial parent, or the parent the children live with primarily, can claim the exemption.

So what happens if your orders say that one parent gets to claim the children and the other parent files first, claiming the children?  Realistically, the parent that should have been able to claim the children is going to have a hard time.  They will need to work with the IRS, the other party, and possibly an attorney well-versed in tax law to correct the issue.  The parent could also file an enforcement action or sue for the lost benefit.  The easiest way to avoid the issue?  Speak with the other parent, or make sure you file first.

About CJ.Harding
Chris believes one of the most important aspects of family law is seeing the 'big picture.' This means understanding the law, the facts of your case and the range of possible outcomes. Only after knowing each of those can an attorney convey the risks and potential results and guide you to make the right decision for your case, your life and your family. He understands every person and every case is unique. Chris will advocate for the very best possible result in your case. He has worked on a variety of family law cases, including tracing of assets, property division of estates worth more than one million dollars, international and interstate child custody issues, enforcement actions as well as pre-marital and post-marital agreements. Chris continues to be a student of the Law and helps to educate others by maintaining the "Hot Topics" section of the Firm web site, which features current issues in Texas family law. Topics have included how a bankruptcy can affect child support and the differences between alimony and court ordered spousal maintenance. Chris joined the firm after graduating cum laude from Southern Methodist University Dedman School of Law. During his time at SMU, Chris competed in numerous mock and moot competitions and placed nationally. Chris is a native Texan, growing up in the Houston area and completing his undergraduate studies at the University of Texas at Austin.

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