| Avaya |
| (Carpal \'Tunnel) |
| 05/11/07 09:14 AM |
Re: almost divorced
|
IRS guidelines state that ONLY the custodial parent may claim the child on their tax return. The custodial parent may sign the release form to allow the noncustodial parent to claim the child.
If the custody agreement does not state who is the custodial parent, then the parent that the child lived with longest gets the deduction. If the child truly spent exactly 50% with each parent, the parent with the higher income gets to claim the child.
It does not matter what state you live in, this is determined by the IRS and applies to EVERY state.