@claytonvon1 wrote:
The ex-wife's tax preparer said that he made too much money to be a dependent, even though he is a student (lives at home). He filed taxes on his own (like he usually does), but the tax preparer did not state that "someone else claiming him as a dependent". Per the divorce decree, I claim him as a dependent. Who is in the wrong? Me claiming him as a dependent or the tax preparer?
In most states the age of emancipation (becoming an adult) is age 18.
Once the child becomes an adult (Emancipated child), custody becomes mute and custody rules no longer apply.(See examples 5 & 6 in Pub 501 for more information)
See “Children of divorced or separated parents or parents who live apart” in IRS Pub 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220904
A divorce decree cannot violate Federal tax law.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
