I have sole legal custody the kids lived with me all year 2024. I have the higher AGI ( he was unemployed ). Can a judge order me to allow him to claim one child ?

[dianansolomon]

I don’t think it’s accurate since they didn’t live with him and I paid for all care of the kids all year long .

[Opus 17]

A family court judge can certainly order that.  The IRS will not follow the family court unless you give the other parent a signed release, but if you refuse to give the non-custodial parent the signed release form, the judge can punish you in various ways.  You need to talk to your attorney.

[DoninGA]

A judge could make that order. 

However, if your ex is unemployed there would not be a valid reason for them to claim a child as a dependent since there is no reason for them to file a tax return.

This is a question you should be asking your attorney.

[Opus 17]

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@DoninGA wrote:

A judge could make that order. 

However, if your ex is unemployed there would not be a valid reason for them to claim a child as a dependent since there is no reason for them to file a tax return.

This is a question you should be asking your attorney.

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UEC is taxable.  It depends on the amount.   Or they might have cashed in investments or taken a retirement distribution.  It is possible that the other parent would still get the benefit of the child tax credit, but it it also possible that the credit would be reduced or unavailable, depending on their overall income.  

To me, it always makes more sense to adjust the child support in off years, rather than monkeying around with taxes.  Just say that, until the children turn 17, child support will alternate between X and X minus $2000, to account for the credit, instead of swapping the dependent exemption and other issues. 

[DoninGA]

Assumption the ex had 0 income, No UC.