In my 2002 divorce decree I negotiated for and was granted the right to claim one of my 2 children as a dependent on my federal income tax r...

Question

In my 2002 divorce decree I negotiated for and was granted the right to claim one of my 2 children as a dependent on my federal income tax returns. I have been doing just that. I was recently informed by my X spouse that starting immediately (2010) she would be claiming both children.

She said that her accountant has told her that she has the right to do this based on the fact that her home is the primary residence for both children and that the divorce decree is not recognized by the IRS.

Should I claim the child as I have and get into an almost certain showdown with the IRS? Can I take any proactive steps to stop her from claiming them both based on the decree?

Thanks.

Answer

Claim the one child.

If she claims both children, you might be able to sue her for contempt, depending on the wording of your decree.