Claiming a dependent

[Oergss]

My sons father and I have 50/50 custody and our divorce decree states 182.50 each. We do not have in writing an agreement about who can claim the child.He is self employed but I am sure I made more income this year than he did. Who qualifies to claim the child?

[Opus 17]

The IRS does not follow state custody orders, the IRS goes by wherever the child physically spends the larger number of nights. It’s not possible for a child to spend half a night in each parent’s house, so one parent will have 183 or more nights and the other parent will have 182 or fewer nights.

In the event that the number of nights of custody is exactly equal, then the tiebreaker is whichever parent has the higher adjusted gross income.  Exactly equal custody is rare, but it might happen in a leap year, or it might happen if you separated in the middle of the year. (For example, the child might spend 165 nights with both parents before the separation, and then 100 nights with each parent after the separation.)

[Oergss]

I know my sons father is self employed but it is not his business and it is not consistent. He will not sure his income with me, I’m pretty sure i made more but because he does not share this with me am i suppose to take the risk of just claiming to see who gets it or what do you suggest i do? My custody agreement form does state 182.50 each although like you said one of us probably had him for more over nights than the other. 

[NCperson]

@Oergss - can you sit down with a calendar and determine how many nights of the year your child lived with you???? if it is more than 182, then income tie breaker does not matter.