Child Tax Credit for Parent with Physical Custody

[mae233007]

If two parents have never been married and the mother has claimed the child on her taxes for thirteen (13) years, which parent has the legal right to claim the child on their taxes? The mother has full physical custody and the father has visitation every first, third and if there is a fifth weekend. Holidays are rotated. The father pays child support.

 

[Duranie]

If there is nothing in the court papers that specifcally awards the deduction to the NCP, then the CP automatically gets to claim.

 

[mae233007]

Just wondering if the NCP took the CP to court, would the courts grant the NCP permission to claim the child? The child is lives with the CP more than six months of the year.

 

[Duranie]

Possibly yes. Many NCP's are granted the exemption but it depends on the judge. The judge may award alternatung years or nothing at all.

 

[barbie77]

What do you think the judge would look at in deciding wether or not to give the NCP alternating years?

 

[Duranie]

I have no idea, it depends on how much support the NCP pays and who supports the child. It's really up to the judge. In AZ the tax credit is often given to the NCP alternating years. It is really state specifc I guess. How much time each parent has is not really relevant since the CP almost always has the child more, but still the NCP may have earned a right to claim.

 

[Karen1971]

In Iowa, if the NCP pays child support, then NCP gets to claim the child every other year (or every year for one child if there are two children that support is paid for). It still needs to be court-ordered.