I live in the state of Texas and have been divorced from my ex husband for 6 years. We have two children who both live with me. During our divorce, I allowed my ex husband to claim our eldest son while he was a minor. Now that our eldest has turned 18, my ex husband is challenging his right to continue claiming him as an exemption. Our papers specifically state,
" ..in accordance with Sec. 152(e)(2) of the Internal REvenue Code of 1954, Mrs. XYZ shall be entitled to any deductions allowable as personal exemptions for the minor child, XXX, and Mr. XYZ shall be entitled to any deductions allowable as personall exemptions for the minor child, YYY."
Our child YYY turned 18 in November of 2007 and he still lives with me. He is also a full time college student. I spoke to my EX last year indicating that I was going to claim YYY as a dependent and at the time there was no objection. However, my EX filed an extension to his return, I'm not sure why, but now that it's due, he says he never agreed to anything and that the papers say he can claim child YYY indefinately.
Does anyone have advice as to how the ruling would be for the tax year 2007 when child YYY turned 18? When we drafted the papers, my understanding was that my EX could claim him until he turned 18, ie no longer a minor.
Thanks.
" ..in accordance with Sec. 152(e)(2) of the Internal REvenue Code of 1954, Mrs. XYZ shall be entitled to any deductions allowable as personal exemptions for the minor child, XXX, and Mr. XYZ shall be entitled to any deductions allowable as personall exemptions for the minor child, YYY."
Our child YYY turned 18 in November of 2007 and he still lives with me. He is also a full time college student. I spoke to my EX last year indicating that I was going to claim YYY as a dependent and at the time there was no objection. However, my EX filed an extension to his return, I'm not sure why, but now that it's due, he says he never agreed to anything and that the papers say he can claim child YYY indefinately.
Does anyone have advice as to how the ruling would be for the tax year 2007 when child YYY turned 18? When we drafted the papers, my understanding was that my EX could claim him until he turned 18, ie no longer a minor.
Thanks.
