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Not applicable. It goes by the total amount of time the child spends with each parent. If the custodial parent does not have the child at least 51% of the time, they cannot claim the child. This is why the non-custodial parent needs to keep close track of the time in cases where the other parent has custody merely to get child support and the tax deduction, but has no real desire to care for the child.

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Q: How does the IRS know who is the custodial parent?
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A non-custodial parent fails to file taxes so the custodial parent does not receive the refund for back child support. What can the custodial parent do?

Karma is a great thing. The non-custodial parent will eventually lose if they did not file expressly to avoid the refund going to you. However, look at the IRS site for exceptions which allow not filing.


Not married non custodial parent can i clame my son on my taxs?

No 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. see links below


How can a custodial parent prevent a non custodial parent from claiming the child when there is no court order stating who can claim who?

If you can legitimately claim the child, do so. Let the IRS worry about whether the NCP is claiming the child.


When you have custody of child can you claim child till they are eighteen?

The rules are related to time spent with each parent. 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. It can be found at 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.


Does the IRS override the decision of the supreme court for claiming a child for taxes the father doesnt contribute 50 percent of child support and the child never resides with him?

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. It can be found at http://www.irs.gov/pub/irs-pdf/f8332.pdf 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.


Can papers be filed to stop the non custodial parent from filing a child on taxes?

No need, just notify IRS.


My child support was cut in half should i get to claim my daughter on my taxes now?

The rules addressing this are not related to support. 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. It can be found at 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.


Dad claims other children he does not have in child support calculation?

Does he have them 51% of the time? 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. It can be found at http://www.irs.gov/pub/irs-pdf/f8332.pdf 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.


Does a custodial parent have a right to know when the child's appointments are?

Is this suppose to say non-custodial?


How long does it take for the IRS to send the custodial parent money that was taken from non-custodial parents tax return for back child support?

the IRS MUST hold the money seized for a minimum of six months giving the other parent time to appeal the decision to seize the money for back support


Can i claim my son on my taxes and i pay child support but haven't seen my son all year?

In order to claim someone as an exemption the IRS says that you must provide more than half of that person's total support in a calendar year. A special rule was created by the IRS in order to resolve the question of dependency and who gets the exemption.The rule states that the parent who has custody for the greater part of the year is the custodial parent and that the parent will be treated as the person who has provided more than half of the child's support. In other words if your ex-spouse pays more toward the child's expenses than you do but you spend more time with the child and are responsible for the majority of child care you will get the child dependency exemption. You, the custodial parent who spends the most time with the child can claim the child as your dependent.The non-custodial parent can claim the exemption if both parents agree and the following criteria are met:A written agreement signed by the custodial parent stating that he/she will not claim the child as a dependent.A final decree of divorce that states the custodial parent will not claim the exemption for the tax year and the non-custodial parent attaches the appropriate documentation to his/her tax return.A final decree of divorce that provides for the non-custodial parent to claim the child as a dependent along with a statement that at least $600 was in fact given in support to the custodial parent.The non-custodial parent must fill out a form 8332 from the IRS. The custodial parent and non-custodial parent must both sign the form and then it should be attached to the non-custodial parent's tax return.


It is your year to claim your child as a deduction can you also claim earned income credit when your child lives with her mother?

If the child lives with the mother more than 50% of the time, you cannot take the deduction. IRS does not recognize court orders on deductions. 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. see links below