@MSmith4 wrote:
My question is who gets to claim the child then?
The parent that the child lived with for more than half the year gets to claim the child. The IRS has to go strictly by the tax rules. They cannot consider what the divorce decree or court order says, or which parent pays for what.
@MSmith4 wrote:
If both of us claim child and later on in the year irs sends us both a form saying child was claimed twice and 1 needs to amend it, and both refuse, then what does the IRS do?
If you both refuse to amend, the IRS will send both of you another letter asking for evidence to support your claim that you are the parent who is entitled to claim the child. The IRS will then decide who gets to claim the child. The other parent will lose the dependent and will have to pay additional tax plus interest and penalties.
@MSmith4 wrote:
Who is considered the 1 allowed to claim dependent? The parent with the court order stating they are the custodial or the non custodial parent who claims they had child for 51% of the year.
Under the tax laws, the parent that the child lived with for more nights during the year is the custodial parent, no matter what the divorce decree or the court says. But it's not a matter of who "claims" that the child lived with them more than half the year. They have to actually prove it. You said that the child was with the other parent "around" 50% of the year. If it's that close, you are going to need very good documentation to show which parent the child lived with for more nights during the year.
