Stipulated Agreement and IRS

My question involves a child custody case from the State of: New York

Background:
My middle-school aged daughter is currently residing (duration of one year) with me and registered for/attending school from my address. Her Dad is the custodial parent of record, but we have a private (notarized but not submitted to the court) stipulated agreement stating that I am the custodial parent and specifying the terms of our parenting arrangement (I am aware that while this would likely be considered in court, it's not directly enforceable, but it's the best I can do--Dad states that he can't afford the support he would be ordered, and would only grant me custody if the agreement was private. He moved and he and my daughter have somewhat conflicting personalities, so we switched to keep her in the same school district and because we agreed that I am generally in a better position in terms of time and temperment to manage her educational/emotional needs. He has her about 40% of the time and they're doing much better with the current arrangement. Her Dad and I are quite cooperative after many difficult years, and I don't want to do anything to upset our co-parenting relationship, so taking him to court is off the table). Our agreement specifies that I can claim my daughter for tax purposes--as a grad student, this is a big deal--it has a profound impact on my ability to pay bills/provide for my daughter.

Question:
Is the IRS likely to give me a hassle, or will they be satisfied with school documentation/a copy of the stipulated agreement in the event that they request documentation? Are there any consequences--barring action by either myself or my daughter's dad--to maintaining the agreement as it is and avoiding court? I do not receive, nor do I intend to receive, social services (other than HEAP, and I don't include my daughter in the application) and understand that doing so would complicate things.

Thank you for your time and assistance--it is much appreciated!

Quote:

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Quoting alyasjane

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My question involves a child custody case from the State of: New York

Background:
My middle-school aged daughter is currently residing (duration of one year) with me and registered for/attending school from my address. Her Dad is the custodial parent of record, but we have a private (notarized but not submitted to the court) stipulated agreement stating that I am the custodial parent and specifying the terms of our parenting arrangement (I am aware that while this would likely be considered in court, it's not directly enforceable, but it's the best I can do--Dad states that he can't afford the support he would be ordered, and would only grant me custody if the agreement was private. He moved and he and my daughter have somewhat conflicting personalities, so we switched to keep her in the same school district and because we agreed that I am generally in a better position in terms of time and temperment to manage her educational/emotional needs. He has her about 40% of the time and they're doing much better with the current arrangement. Her Dad and I are quite cooperative after many difficult years, and I don't want to do anything to upset our co-parenting relationship, so taking him to court is off the table). Our agreement specifies that I can claim my daughter for tax purposes--as a grad student, this is a big deal--it has a profound impact on my ability to pay bills/provide for my daughter.

Question:
Is the IRS likely to give me a hassle, or will they be satisfied with school documentation/a copy of the stipulated agreement in the event that they request documentation? Are there any consequences--barring action by either myself or my daughter's dad--to maintaining the agreement as it is and avoiding court? I do not receive, nor do I intend to receive, social services (other than HEAP, and I don't include my daughter in the application) and understand that doing so would complicate things.

Thank you for your time and assistance--it is much appreciated!

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The IRS doesn't care about what any piece of paper or court order says. If the IRS asks you to prove that you are the custodial parent, what they will want is actual proof that the child primarily resides in your home. School records showing that she lives at your address, Medical records that show that she lives at your address, and proof that she is your child (BC showing your name) are the primary things that they will want.

It seems that I've already asked this question and forgotten the reply--the IRS apparently doesn't give much of a hoot beyond providing evidence of residence. My apologies for the unnecessary post...I'm not sure how to delete it, and it's tax season so I'm a little frazzled. :)

Best,
AJ

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llworking, I believe you provided the same smart reply last year. Again, sorry to be redundant!