Question

Pete and Linda received a divorce in 2010. During the year, Pete contributed $950 support for their only child in the custody of Linda. Absent any written agreement relative to considering the child as a dependent, who should be entitled to consider the child?

Answer 1

Divorced in 2010 an child shall be considered as dependent in the hands of parent who has custody and shall claim the child support expenses. Linda having custody during the year of there only child shall assumed to have the child with her most and considered as dependent as custodial parent. In case of pete being non custodial parent can claim child support as dependent as it is stated in pre 1984 decree of divorce or seperation agreement or seperate maintenance in 2010 and if he has made atleast $600 child support during the year. In the above case Pete contributing $950 above $600 can claim there only child as dependent in his tax returns also.