I posted a similar question previously, but my divorce decree says if my ex gets an economic benefit for claiming our son, then he gets to claim him (even though I am custodial parent); should he not receive a benefit, then I claim him. The wording is so vague I've gotten different answers from CPAs and attorneys. Like, how would I know if he's getting an economic benefit, and in time for me to then file?? And he has K-1s so he usually doesn't file until the fall. I'm aware he has to file a form, I believe 8332, along with his taxes if he claims our child because he's not the primary parent. My question is will he get any kind of tax credit, deduction, or change in filing status or tax rate for this ("any economic benefit")? His AGI last year was $1.1 million; I can't imagine he'll get any benefit from this claim.
