I claim my son on my taxes. When my divorce finalized in 2011, we never had an agreement for taxes. I just always let him go one month without paying child support as I claimed our son. We have joint custody with me having primary guardianship. I want to refuse him the one month free, since he makes so much more than I do a year.
He gets the dependency deduction if he provides more than 50% of the cost of support. You get it if you provide more than 50%. (If you own your home, include your son's share of the fair rental value as a cost of support; if rented, then his share of the rent.)
If you are the domiciliary parent, you can claim your child every year unless there is a judgment that says otherwise, and you do not need to give him one month of not paying support.
Review your divorce decree. You can do this, but he may then take you to court to modify so he can claim every other year. Consult with an attorney who can review your current orders specifically to advise you.
When it comes to tax issues it is always best to consult an attorney. If the one month is voluntary on your part and not a court order you can stop it.
IRS rules are that the person who has primary custody gets the tax exemption. Also, when child support is calculated in Idaho, the person getting the benefit actually pays the other party for it. So, if you are in Idaho, you were giving him a gift by waiving one months support.
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