Ex husband claiming son on income tax

Hi heather, and welcome to a2k.

Your ex husband could claim your son only if he was living
with him during the first half of the year. The cut-off
day is July 15 where you can claim a dependent for the
full taxyear.

Well, in divorce or separation, the deduction goes to the custodial parent. I can't see any difference in an adoption, and deductions are based on the circumstances as of December 31.

July 15? Didn't know that.

The same thing happened to my daughter. She got in touch with the IRS, explained things, and the father had to return his refund. My daughter got hers right on schedule.

Thank you
hello everyone! thank you for the quick responses. The boys have never lived with their biological father. So now I am more at ease about the whole sitaution! Thank you....Heather

There are two different portions to this. The 1st is whether or not your ex can claim the child.

If you were divorced from your ex after 1984 your divorce decree should have stated whether he or you could claim the child. (if you were divorced prior to that let me know - but if so the child is probably to old for anyone to claim! )

If the decree doesn't state who claims the exemption then the nod generally goes to the custodial parent (there are some tests for that though!)

The 2nd is whether or not your current husband can claim the child. Your new husband would be able to claim the child IF the home he lived in was also the home of the child for more than 50% of the tax year. (this isn't a "support" test - it's a simple test of where they both lived)

If the child didn't live in the same home as your current husband for more than 50% of the year and your previous divorce gives your ex the exemption than he can claim the child.

There are several other more in depth explanations (and tests) in IRS Publication 501

(From your explanation of your situation it certainly sounds like your current husband should get the exemption.)

Hi fishin! Well we were divorced after 1984, since at that year I was only 8 years old On our parenting plan it stated that my ex can claim my oldest son until he is 18, BUT he signed his rights over in May, BUT he also got May and Junes child support back. He didnt want to pay since he signed his rights over. SO he was living with us the entire year. Thanks for the response!! Heather

Just a bit of a side note to your last post....just because your ex signed over his parental rights, does NOT mean he is no longer obligated to support his biological children via child support. Once you got remarried, yes, then your ALIMONY would have ceased, but NOT child support. I could be wrong on that....but I don't think so.

I could also be wrong, Lady J, but the children seem to have been adopted by the present husband, and I believe child support would stop at that point. Again, I've never had reason to track this down.

Well Roger...you have just prompted me to do some more research!

Although there are different laws for different states, we could both be wrong and right!