I have joint custody of my son with his father. In the agreement, we alternate who claims the child on taxes. Last year, we agreed to split time 50/50, and it is in writing in a “Memorandum of Understanding.” I have counted the nights that our son stayed at my house, and I had him more than his father. Plus, this is the tax season that I can claim him. My question is, do I need it in writing in our joint agreement to claim Head of Household for having more nights? Or can I claim head of household since I get to claim the boy? I don’t know how all this works.
You and your Ex must execute IRS form 8332 which you can download from the IRS document site on the internet. Get two forms, one for your exemption and one for his. In such form, you should indicate that you will be alternating each year the right to claim the deduction for the child. Whether you are the custodial parent or not will not matter.
If you need further help, please call me at 212-370-1660.
Leonard M. Weiner, Esq. Divorce Solutions