Divorce Advice for Men | Fathers Rights Divorce | Child Custody

By Jennifer M. Paine

Michigan Divorce Lawyer

The simple answer to the tax question, "can I deduct child support?" is no. And forget about paying alimony, which is deductible, instead of child support.

The IRS can treat payments as child support despite what you call it if the payments are paid out as child support would be – during the child’s minority, in amounts that fluctuate with fluctuating income, childcare needs, etc., and so forth.

However, you might be paying expenses for your children that are deductible.

By Jennifer M. Paine

Michigan Divorce Lawyer

Your tax filing status, for most filers, is determined on December 31. If you were still married on that day, then you and your spouse can file a return with the status "married, filing jointly."

This is true even if your divorce began before the end of the year and even if you are living separately and have not relied upon each other's income.

Question:

For several years, my income tax return was sent directly to my state's department of child support. I have proof from the IRS of these payments.

However, my ex-wife never received the money and it was not credited toward my child support arrearage because the money was misused or lost by my state's child support division.

What can I do to fix this mistake?

By Jill A. Duffy

Attorney, Cordell & Cordell

Child dependency exemptions can equal some major cash over a few years.

In order to be qualified to claim a child dependency exemption the child must be your child (birth or adoption; care of other family members may qualify for an exemption as well), under age 19, lived with you for more than half the year and the child must not have provided more than half of their own support.

Essentially, this rule allows the primary custodian to claim a dependency exemption for a child.

Question:

In our divorce decree, it is stipulated that whichever party is able to maximize the tax benefit for our dependent son would be able to claim him for tax purposes.

But that is only applicable in the years that I pay at least 51% of his college tuition. This year I did not pay 51% so my wife says she gets to claim him, but the tax benefits would be greater if I claimed him this year.

Who is right in this situation?