IRS Tax Return & Taking Child Deduction in Alternating Years

09 Jan 12 - If you try to file your tax return and a child deduction that is due you by court order is blocked during electronic filing, this will explain how to handle the issue.

I had occasion to do the research on this issue last year and did call the IRS for a definitive answer.

If your order states that you are to alternate tax years for claiming the child and your ex disregards that order and claims the child before you, the IRS has said that the method to make sure get the child deduction credit is to then file WITH the credit taken by paper.

While this will slow your refund it will cause the IRS to investigate why a child is being claimed twice. When you receive notice that they are looking at the situation, you will be asked to produce your court order stating that you are on an alternating year plan with regards to claiming the child. Since it is your year you will be clear and receive the deduction and your ex will then be told to correct their return and repay any overage that they received.

This question pops up every year especially with the electronic filing that we have now. Electronic filing because it scans and uses social security numbers to look for suspicious claims will often block you from taking the claim if the ex has taken it first even though they are not allowed by order. Best tip is to file as soon as you can if you are filing electronically.

ALFRA Special Thanks to Ray Lautenschlager, President, National Organization for Parental Equality