I know the IRS dependent tiebreaker rules say that a divorced parent who has more nights with the children than the other parent (even one night more) in the tax year can claim the children as dependents. My ex and I are currently arguing about who exactly had which nights in 2024. We disagree on that. Will the IRS take a calendar from each of us? Or will they take our custody agreement which says we “have substantially equal timeshare” as the evidence or way to resolve this dispute? Since we have equal timeshare, then I know the rule is to allow the higher AGI parent to claim.
Just really want to understand what “evidence” the IRS will go with if the two parents have different stories, but a custody agreement exists saying we have “substantially equal timeshare.”
