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Hey all. What happens when custody changes from 50/50 between parents of minor children to 67/33%? These parents have a divorce decree that says they each get to claim one child, and after the older one is out of high school, they have to trade off claiming the younger one. But that was written when custody was 50/50. Now one parent has both kids 67% of the time. The custody order change did not mention dependents nor taxes.

If the parent who now has 67% custody tries to claim both children as dependents on 2013 tax return, what could the ramifications be? This is in California, if that matters.

[I offered my uneducated opinion and, wisely, I was asked to ask my imaginary interweb friends what know something about taxes. My opinion was: the IRS doesn't care WHAT the divorce decree says, they have their own rules about dependents, and it matters who provides more than half the support for the child(ren) in question. Now, the court may impose penalties or sanctions for not following the divorce decree, but I don't think the IRS will impose penalties based on someone not following it.]

Fire away!
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