First, there is no provision in the tax law to claim part of a child. Either you get the whole deduction or you get no deduction. If the court order specifies that you get the deduction this year, take the deduction on your return and see what happens. There is a chance that the child's father is lying about taking the deduction (surprising how often this happens), if you both claim then you have the court order giving you the deduction; when IRS asks for supporting documents?
Answered on Jul 22nd, 2015 at 3:01 PM