paravani
White Hat
... the custodial parent.
According to IRS tax code, the parent who pays more than 50% towards the support of the child gets the deduction. That may very well be the non-custodial parent.
Whoever gets the deduction, it's wise to work it out in advance. You can agree -- at least, if you're civil to each other -- who gets the tax deduction, and the IRS will never step in with questions unless both of you insist on claiming it.
When I was raising our daughter, my ex- sent custodial payments that were significantly smaller than the courts would have decided, but were what he felt he could comfortably pay. My new husband was her primary support, so we all agreed that he should be able to claim her as a dependent.
... but then, my ex- and I have always got along well, and managed to divorce amicably without the aid of a lawyer. (I did talk to one; but all she wanted was for us to fight about money. I wasn't into that game.)
-- Paravani
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According to IRS tax code, the parent who pays more than 50% towards the support of the child gets the deduction. That may very well be the non-custodial parent.
Whoever gets the deduction, it's wise to work it out in advance. You can agree -- at least, if you're civil to each other -- who gets the tax deduction, and the IRS will never step in with questions unless both of you insist on claiming it.
When I was raising our daughter, my ex- sent custodial payments that were significantly smaller than the courts would have decided, but were what he felt he could comfortably pay. My new husband was her primary support, so we all agreed that he should be able to claim her as a dependent.
... but then, my ex- and I have always got along well, and managed to divorce amicably without the aid of a lawyer. (I did talk to one; but all she wanted was for us to fight about money. I wasn't into that game.)

-- Paravani
The only unfair thing about child support the one who is paying it can't use it as a tax deduction I pay a thousand a month for one child and can't use it as a deduction
Why should you be able to use it as a tax deduction? I don't get a tax deduction for the money I spend on rent, food, clothing, lessons, medical costs for my children. Why should you?
And Amy is absolutely right...it's not tracked because it's meant to maintain a lifestyle for the children...it's not meant to be spent JUST on the children directly. Whether it's spent on rent, mom's clothing, the car, landscaping the yard, or vacations, those are things that add to the well being of the family and as such benefit the children.
Why should the woman be allowed to use child support as an income? And get the tax deduction?
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