Suppose you’re part of a family law proceeding, whether for a divorce case or a custody case, you may wonder which parent gets to claim the child on their taxes. The answer is it depends, but at the same time, there’s also not a clear answer to the question at all. Judges have generally been inconsistent on the issue of which parent can claim the child on their taxes. That’s because it’s a federal question, and the IRS is governed by federal law, not state judges.
Federal Law Supersedes State Law
Federal laws come before state laws; if the two laws conflict, then the federal law must be followed. Usually, judges don’t get involved in deciding who claims the child on taxes. If a judge rules on that issue, the court typically awards tax-filing status to the parent with the majority of the custody. The argument is that the parent who has the child in their home most of the time is the one who should be able to claim the child for tax purposes.
One of the ways the court will often get involved is if the parents have a specific agreement for who gets to claim the child. They might agree to switch off every year, for example, with one parent claiming the child one year and the other claiming the child the following year. Courts and judges typically rubber-stamp those agreements since they are what both parents have decided is fair to them. Still, some judges won’t sign off on that agreement, even if both parents are okay with it.
It Can Be First Come, First Served
The most important thing for the parents to know about claiming a child on their taxes is that the IRS generally only cares about who files taxes first. If one parent files first and claims the child, the other parent can’t claim that same child on their tax return. If they try, they’ll get a notice from the IRS informing them that they can’t claim the child. If one parent beats the other parent to filing, there isn’t much that can be done.
Filing quickly to claim the child can be tempting for parents who need the extra tax break or those who are angry at the other parent and potentially feel vindictive. For the most part, it’s not worth it to create more hate and more significant conflict during and after a divorce or other custody ruling.
Discussing these issues with an experienced family law attorney can help. At Mohajer Law Firm, we offer a free initial consultation. Reach out to us today, and get your questions answered. We’ll happily speak to you one-on-one to discuss your case and options.