The Tax Resources Blog

Archive for August, 2010

Irs Head Of Household Requirements

Question: Claiming son on my taxes, but final decree was blank. What can i do?

My ex and I were divorced in October, and I was claiming the head of household on our past taxes. In the divorce papers, I clearly filed that I am to claim my son, since we have split parenting, for this year and any other year as long as I meet the requirements therin the papers. When I looked through my divorce decree, it did not state whether I or my ex can claim my son on our taxes, the paper was blank. I still have my copy of the papers I filed in the court, so I am wondering if the copy I have that states that I can file will stand with the IRS. My ex already agreed that I can claim him on my taxes. Any help will be appreciated

Answer: IRS Deduction
It fully depends on how much time each parent has the child, and not the court order. But, it requires keeping a detailed record.

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.

How to Complete a 1040A Tax Form : How to File a 1040A as Head of Household