Both parents claim a child. The court order states the non custodial parent has the right to claim thechild. Will the IRS honor the court order?


IRS Deduction
Regardless of any custody agreement, or court order the IRS has it's own definition of who the custodial parent is. Section 152(e)(4) defines custodial parent as the parent having custody for the greater portion of the calendar year and noncustodial parent as the parent who is not the custodial parent. If you feel that the mother may challenge this, or attempt to claim the child as well you can also double cover your back by having the Mom fill out form 8332, which basically says "I am the custodial parent of this child, and I am giving up my rights to claim the child this year.

The IRS rule is that if you have the child for more than half of the year, and they literally mean 183 days, you are the custodial parent.
Time spent in Day Care and/or School is deducted from the total.

A Different Perspective

The parent who does not have the right to claim the children per the court order is in contempt of that order. The non-custodial parent should return to court to file a contempt. Discuss the information provided above with an attorney and with the court. It may need to update/modify the order.