Who can claim child on taxes. father behind on child support

Federal law mandates that the custodial parent gets to claim the child as a tax dependency exemption unless waived by agreement of the parties or by order of the court. In addition, if the non-custodial parent is going to claim the exemption, the custodial parent must sign IRS waiver form 8332 to enable the other parent to do so. Without that form attached, the IRS will not allow the non-custodial parent to claim the deduction. Apparently, you have an agreement as part of your court case that enables the other parent to take the exemption but has language, which is quite commonly used, that they must be current in all of their support obligations to claim the dependency exemption. Your language apparently states that the dad must be "substantially current." I have no idea what that means or why you agreed to that lanaguage. The usual language is that they must be current, period. I am not being critical of you or the dad for using this language, but I am not sure anyone can really give you an answer on what "substantially" current really means. I am not sure that $277 behind on an order that amounts to $2,280 per year, is substantial; that is 10% of what he owes annually. Is 10% substantial?