On August 6 2016 (5mnths) I was given the right to claim all benefits for my son (as well as custody). I just received the irs multiple claim letter. Do I need to worry.

[industrialcomple]

With the included court order. Me becoming the primary custodian. As well as receiving all benefits. I also had a verbal agreement with his mom. that I would have him every wknd (Before the court custody order). The wknds put me over the 6 mth mark. But I would have one hell of a time proving it. With out it being from my family. 

The main point is: The order state's that I have the right to claim ALL benefits. From that point on. Does that suffice as proof. Of me having the right to claim.

[Carl]

The IRS does not care about your court order and are not bound by it. They have their own rules for who gets to claim what, and those rules can only be over-ridden by a federal judge. Since federal judges don't handle custody cases, that won't happen. The rules are in IRS Publication 504 at <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p504.pdf">https://www.irs.gov/pub/irs-pdf/p504.pdf</a>. For you, things start on page 7 of that document.
Now while the IRS may have their own rules at the federal level which can not be over ridden by a lower court, if there is a case of where a spouse needs to sign a form 8332 releasing a right of the custodial parent to claim something, to the non-custodial parent, the lower court can require the custodial parent to sign the form or face the legal wrath of that lower court. But without that signed 8332, the IRS will NOT honor the rulings of the lower court if said ruling goes against IRS rules.  (Just be aware of this stuff is all)

[Hal_Al · Accepted solution]

No, the order will not suffice as proof. You have to prove the child lived with you more time than he lived with his mom. It sounds like you separated during the year so that the child actually lived with both parents for more than half the year. You not only have to meet the more than half the year rule. If the Mom also had him for more than half the year, the IRS will award the claim to the parent who had him the most. The IRS will not try to interpret your court order. They go by their own rules. Your only remedy is to take her back to court for sanctions.

 The court can NOT award you all benefits, if you do not meet IRS rules. So, in future years, when the child lives with you less than half the year, you cannot claim EIC, day care or Head of Household.

 The custodial parent has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent. The IRS goes by physical custody, not legal custody.  The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree. Even if a divorce decree, dated after 2008, gives the non-custodial parent the right to claim the child, he must still get form 8332 from the custodial parent. A properly worded decree should require her to provide that form. https://www.irs.gov/pub/irs-pdf/f8332.pdf

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the exemption to him.

[industrialcomple]

We have been separated for years prior to 2016. Would me having him exclusive for August 6th 2016 on. And every wknd from the beginning of 2016 up until The above date. (That's 197 days. I would pick up on Friday and return Saturday late) Would that be enough?

How would I prove the wknd agreement? it was a verbal agreement up until I received custody. So I would have no paper work to provide. the only thing I could do would be a letter from my work. saying I don't work because I have my son. (That being from Jan 1 to August 6th) That would be coming from our family business. So I doubt that would carry much weight.

I would be able to prove he lived with me from August 6th. From his school without relying on the court order

[industrialcomple]

I have being looking through the irs site. Since he stayed with his mom Monday to Friday morning. Then with me on the wknd. From Jan 1 to August 6th. Would only her time count since he went to school and the doctor. With her address

[Carl]

I'm guessing you missed something reading the pub, or just haven't got to it yet. the IRS definition of "custodial parent" is what matters for tax purposes.
The parent whose house at whom the child slept for more than 182 nights, is the one that gets to claim them as the custodial parent. Now if the separation occurred after the middle of the year, then it's the parent at whose house the child slept the most nights. The pub also covers temporary absences, such as if the child slept over with a friend one night, for example.
The thing to keep in mind here, is what matters is what "actually occurred", and it doesn't matter what any court order says. Generally, you only have to prove your claim to the IRS if they ask for it, or if both of you claim the child. IN case of the latter, that would be reason for the parent who meets the IRS requirements, would have to prove it. Generally that's easy to do with things like school or daycare attendance records. IN particular, most daycare facilities keep track of just who drops the child off, and who picks them up each day.

[Hal_Al]

On providing proof; here are some more references:
<a rel="nofollow" target="_blank" href="https://www.thebalance.com/claiming-same-dependent-audit-risk-3193030">https://www.thebalance.com/cl...> (audit discussion)
<a rel="nofollow" target="_blank" href="http://taxes.about.com/od/dependents/qt/Dependents-Audits.htm">http://taxes.about.com/od/dependents/...>
<a rel="nofollow" target="_blank" href="http://www.eitc.irs.gov/EITCCentral/f886-h-dep.pdf">www.eitc.irs.gov/EITCCentral/f886-h-dep.pdf</a>