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IRS Deduction

Regardless of any custody agreement, or court order the IRS has it's own definition of who the custodial parent is. Section 152(e)(4) defines custodial parent as the parent having custody for the greater portion of the calendar year and noncustodial parent as the parent who is not the custodial parent. If you feel that the mother may challenge this, or attempt to claim the child as well you can also double cover your back by having the Mom fill out form 8332, which basically says "I am the custodial parent of this child, and I am giving up my rights to claim the child this year. It can be found at http://www.irs.gov/pub/irs-pdf/f8332.pdf

The IRS rule is that if you have the child for more than half of the year, and they literally mean 183 days, you are the custodial parent.

Time spent in Day Care and/or School is deducted from the total.

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Q: Does the IRS override the decision of the supreme court for claiming a child for taxes the father doesnt contribute 50 percent of child support and the child never resides with him?
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