Parents Alternating Years for Taking Tax Exeptions for Dependent Children

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

Is it common or uncommon for custodial and non-custodial parents to alternate using the tax dependent for their child from year to year?

It's not unusual.

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Quoting tfc661

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

Is it common or uncommon for custodial and non-custodial parents to alternate using the tax dependent for their child from year to year?

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It can go both ways. Since I had full custody and my ex had none, I wrote it into our decree that I would claim the children every year.

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Quoting PMMH

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It can go both ways. Since I had full custody and my ex had none, I wrote it into our decree that I would claim the children every year.

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We split 70/30, I'm the non custodial, we are going back to modify support I was going to as that I be allowed to claim, I work extra to help out more and then get hit with a tax bill at the end of the year.

Did you file for the modification or did your ex? If it was you, did you mention the tax request in your filing? Our hearings to modify child support and to modify other issues in the decree (visitation, etc,) were filed separately and the magistrate did not allow any issues to be brought up at the hearing if it wasn't in the original filing.

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Quoting PMMH

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Did you file for the modification or did your ex? If it was you, did you mention the tax request in your filing? Our hearings to modify child support and to modify other issues in the decree (visitation, etc,) were filed separately and the magistrate did not allow any issues to be brought up at the hearing if it wasn't in the original filing.

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She filed for a modification based on the assumption that my income increased. I am filing my income and expense declaration tomorrow, is this something I should question in my declaration or wait till mediation?

Do you have a hearing date, or is CSEA just reviewing your paperwork for a modification?
This is in my experience in my state only. My ex tried to bring up other topics during a case I filed and the magistrate told him that he needed to file his own case. He was there for contempt on medical bills and tried to bring up visitation. He was told that anything unrelated to the contempt would not be considered during that hearing. Again, that is just my experience as it has happened to us.

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Quoting tfc661

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

Is it common or uncommon for custodial and non-custodial parents to alternate using the tax dependent for their child from year to year?

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Its fairly common but its important to realize that not all tax attributes for children can be claimed by the parent who is considered to be non-custodial under the IRS's definition of custodial and non custodial parent.

The IRS considers the custodial parent to be the parent in whose home the child sleeps the most nights in a given year. Here are the following tax attributes for children:

Everything can be claimed by the custodial parent, the non-custodial parent can only claim things with a signed form 8332.

Dependency exemption (goes away in 2018) and the Child Tax Credit: Can be claimed by either parent with a signed form 8332
Education Credits: Can be claimed by either parent with a signed form 8332
Child and Dependent Care Benefits: Can only be claimed by the custodial parent
Head of Household: Can only be claimed by the custodial parent
Earned Income Credit: Can only be claimed by the custodial parent

Its important to understand that the above rules apply no matter what your court orders say. Its important to understand that the judge who makes orders in a divorce or other case between parents has no authority to veer from the above. The IRS doesn't care squat what your court orders say and won't honor them unless they happen to agree with the above.

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Quoting llworking

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Its fairly common but its important to realize that not all tax attributes for children can be claimed by the parent who is considered to be non-custodial under the IRS's definition of custodial and non custodial parent.

The IRS considers the custodial parent to be the parent in whose home the child sleeps the most nights in a given year. Here are the following tax attributes for children:

Everything can be claimed by the custodial parent, the non-custodial parent can only claim things with a signed form 8332.

Dependency exemption (goes away in 2018) and the Child Tax Credit: Can be claimed by either parent with a signed form 8332
Education Credits: Can be claimed by either parent with a signed form 8332
Child and Dependent Care Benefits: Can only be claimed by the custodial parent
Head of Household: Can only be claimed by the custodial parent
Earned Income Credit: Can only be claimed by the custodial parent

Its important to understand that the above rules apply no matter what your court orders say. Its important to understand that the judge who makes orders in a divorce or other case between parents has no authority to veer from the above. The IRS doesn't care squat what your court orders say and won't honor them unless they happen to agree with the above.

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This was very helpful, what is an 8332 form?

It is the form the custodial parent (ie. the parent that the child spends more nights with), fills out to give the non custodial parents the rights mentioned in ll's post. You can find it online and print it out if or when the time comes.