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That is usually something the parents come to agreement on. For example for one child or an odd number of children, they may agree to alternate years when the child is claimed. If there are an even number of children involved, one parent may claim half of them and the other parent, the other half. At any rate, whatever conclusion is worked out, it should be incorporated into the custody order to prevent problems later. The IRS isn't concerned with custody orders, however if a parent isn't compliant with a mandate regarding tax issues, they can be forced to pony up the difference. If it's not on paper and filed in court, it becomes a "he said/she said" and the courts won't get involved with that either.

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Q: Who gets the child tax benefits in a joint custody arrangement?
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Related questions

What if child shares living with mother and father?

That would be called joint custody and can be a good arrangement if it can be accomplished.


Can a custodial parent in a joint legal custody arrangement gain primary physical custody of the child if the noncustodial parent violates visitation agreement by taking the child over several days?

No


Can you remove a child from another state if you have joint custody?

No, you cannot move a child out of state if you have joint custody.


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What is custody law in North Carolina?

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Does it matter where you live if I have joint custody of your child?

It can if there's a concern for safety or health. Why not grant the child joint physical custody of you? see related link


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WHY, were you denied joint custody? There must be some reason that a custodial parent would then be denied joint custody.


Can a father with joint legal custody say he does not want his children around the paramour?

As the father has joint legal custody of the child he can not say he does not want the child at the paramour.


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By determining that the right of a parent to primary custody of the child supersedes the best interest of the child.


Father has sole custody how do I get joint custody back?

By filing for custody modification in the court with jurisdiction, then prove to the court why it would be in the best interests of your child to award joint custody.