Written By: Lenorae C. Atter, Attorney
Wood, Atter & Wolf, P.A.
If the divorce is finalized without a clause in the final order establishing which parent claims the children as a dependent on annual taxes, then typically the parent with the majority of time with the children will claim the children as dependents on the annual taxes. However, the parties can agree that they will alternate years of claiming the children as dependents on their annual taxes.
If the parents have equal time-sharing with the children, there may be a presumption created that they will alternate tax years. However, the presumption is not one that is legally binding if one parent chooses to claim the on taxes and files before the other. This may create an issue with the IRS and without the final order from the divorce specifically establishing the plan, then it may be the first filed will be honored.
If you are divorcing and have children, then make certain to address this issue with your <a href="“>attorney and the court. In a divorce order, you want to verify that there is a clause regarding the dependents being claimed so that there is no confusion or issues that arise with your ex-spouse or the IRS.