[quote]Yes, that's what the IRS says, and most decrees say differently, because teh FAIR thing to do is to give the deductions to the parent who pays for the kids. I was merely explaining the policy behind teh IRS ruling, which is that it will not enter into the divorce to make the decision, and will simply go with the parent who has more than 50% of the parenting time.
Most courts supercede this in the decree by requiring that the custodial parent sign that IRS form to give over the proper number of dependent deductions whenever the NCP is paid up in thier support for the year. IF the CP fails to do it, however, thier recourse is NOT with the IRS, but rather with the divorce court in an order of contempt.
There are a very few divorces where the judge does not grant the exemptions to the parties in proportion to their proportion of support. [/quote]
State courts do not supercede IRS regulations. Can the cp be held in contempt on the state level for not giving the exemption per court order? Yes. But the cp won't get into trouble with the IRS.
And most courts will either split the the exemptions when there are even number of children (and alternate the odd number of children) and alternate 1 year on, 1 year off if there is only one child. It doesn't matter what the proportion of support is.
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Re: ? About Income Taxes and dependants.
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