Claiming Child On Taxes

[Lawrence084]

I pay child support over 17 years now and every year I ask my daughter's mother if I can claim her on my taxes and and every year the answer is "No".

Is there a way I can without her consent?

[4eyedbuzzard]

You could just try to claim her and allow IRS to rule, but you might owe penalties plus interest as a result if any tax is due as a result.

...If a child is claimed as a qualifying child by two or more taxpayers in a given year, the child will be the qualifying child of:

the parent;

if more than one taxpayer is the child’s parent, the one with whom the child lived for the longest time during the year, or, if the time was equal, the parent with the highest AGI;

if no taxpayer is the child’s parent, the taxpayer with the highest adjusted gross income (AGI)... http://www.irs.gov/newsroom/article/...133298,00.html

but also note:

How do you claim a child if you agree with your ex-spouse to claim him 6 months and he claims him the other 6 months of the year?

The dependency exemption can not be split. Generally, the child is treated as the qualifying child or qualifying relative of the custodial parent. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if certain conditions are met.

The custodial parent signs a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement, and provides it to the noncustodial parent who attaches it to his or her return. Please beware that if the custodial parent releases the exception, the custodial parent may not claim the Child Tax Credit.

Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.


References:

Publication 501, Exemptions, Standard Deduction
Publication 504, Divorced or Separated Individuals
Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
Tax Topic 354, Dependents http://www.irs.gov/faqs/faq2-3.html

EDIT: Note that you could bargain with your ex a bit on this as IRS won't question who takes the deduction as long as only one person is doing so under the above exception. If there is a greater net savings in combined tax liability if you take the deduction, you could agree to split or pro-rate that savings with the ex. For example, if your wife would have a greater tax of $400 by not taking the deduction but your liability decreased by $1200, you could agree to divide the $800 combined net savings anyway you two agreed.