So my child’s mother originally took me to court years ago, and we ended up with a 50/50 custody split. We agreed to alternate claiming taxes each year. Recently, my child has shown major concerns about being at their mother’s house, so for their safety, they stayed with me full-time. Unfortunately, I was taken to court for contempt, with the mother claiming I was keeping my child from her. After some legal back and forth, they didn’t find me in contempt, which was good. However, we resumed 50/50 custody during summer, but when school started, I had my child five days a week while the mom agreed to weekends only. This didn’t last long, and by the first week of September, my daughter has been with me full-time since the mom didn’t want to deal with her child being ‘with attitude’ at her place. Our previous final judgment stated she was supposed to claim taxes for 2024, but she hasn’t had my child for 90% of the year. My main question is, would it be best to file contempt of court against her, and could I possibly have the judge order that I get to claim the taxes instead of her since she hasn’t had the child as per our original 50/50 custody agreement?
State courts have no jurisdiction over who claims the child for federal taxes. It goes by federal tax law, so your custody order won’t change that.
Yes, but some states adjust child support based on who files taxes, so it might be in the custody order. The IRS won’t care what your custody order says, but if the wrong parent files, you can go back to court.
You might want to file a petition to modify custody. If it goes well, you could get a new order that gives you full custody and the right to claim the child on your taxes. Just keep in mind that you could be found in contempt if you deviate from the existing order.
If your agreement states you alternate claiming the child tax credit, you need to follow that ruling. You should be able to file for a modification since the other parent isn’t exercising their parenting time, but it will require a motion.
Check with a lawyer. Under IRS rules, you should be claiming the child. The court orders about who can claim kids aren’t enforceable with the IRS, but they might be locally.
Unless the order states that the other parent must exercise visitation to claim the child, you may not have much of a case. You’ll need to petition the court to change parenting time and request the deduction going forward. It’s probably too late for the 2024 tax year since we’re already in 2025.
You can still ask the court to modify the tax stipulation for 2024. Even if she’s filed her taxes, they can potentially be refiled.
You should definitely talk to a lawyer to have an official modification done. It’s important to get the right advice.
Thanks for the clarification about the stipulations. I appreciate the advice. I’ll be looking for a lawyer soon as I’m financially able to.