I have two children with my ex-husband. As part of our divorce agreement, he claims Child A on his tax return and I claim Child B. We have been doing this for several years. This year he tells me he intends to claim both children on his tax return. If I go ahead and do as I usually do, and claim Child B, and the IRS sees that Child B has been claimed on two separate tax returns, will it be he or I who gets "in trouble"? And if I do, will the fact that I have the legal divorce agreement granting me the right to claim Child B get me off the hook?

ANSWER

The BIDaWIZ Team's Answer:

If the noncustodial parent would like to claim both children, they must obtain a signed 8832 form from the custodial parent, which essentially allows the noncustodial parent to claim the children. Given that you have not done this and the divorce decree specifically states that you each claim one child, it would be erroneous for your ex to claim both children. If your husband goes ahead and claims both children, he could be held liable in an audit. If you are audited, then you just need to make sure you have the support to show that you were entitled to claim the children.