I got custody of my son in August of 2010. My X is telling me that by claiming him I am violating the IRS rule since I did not have him for more than 1/2 of the year. My tax person stated that this is not true and that I did not violate anything. My custody paper work does not identify who claims who, just who has custody. Did I do something wrong and is my tax person wrong?

Should I ammend my tax claim for 2010 and allow my X to claim the son? I just want to do the right thing. Thanks

“ My tax person stated that this is not true and that I did not violate anything. My custody paper work does not identify who claims who, just who has custody. Did I do something wrong and is my tax person wrong?”--> It depends o the situation; the custodial parent is the parent with whom the child lived for the greater number of nights during the year, NOT FOR MORE THAN ½ OF THE YEAR. The other parent is the noncustodial parent.If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. In most cases you, as the custodial parent, receive the exemption, but typically, if the non-custodial parent is paying significant support to the custodial parent and/or exercising more than usual visitation (but not more than the 50% of the time which would trigger the IRS rules to allow claiming the child as a dependent), the non-custodial parent has a valid claim to the tax benefit of claiming the child.in other words, if the non-custodial parent wishes, he can file it if the "special rule for children" applies. This rule applies if the child received over half of his support from the non-custodial parent throughout the year or spent time in his custody. It also applies if you, as the custodial parent, agree not to claim the child and give the Form 8332 to him.
“Should I ammend my tax claim for 2010 and allow my X to claim the son?”--> It depends as said above.

Hey, thanks for the reply. I was so nervous that I did something wrong that I not only called another tax consultant, but I actually met yesterday with the IRS group here in my area. lol, your information is exactly what the IRS lady told me. Here is the funny thing, my X wife is treating this like you said 1/2 of the year, but what she doesn't realize is that the boy stayed the night at my house for 203 nights, therefore according to the tax rule allows me to claim him as a dependent, not only that, the daughter we have stayed with me for 193 nights. the IRS lady asked me about that form and asked if I was going to sign it. I told her nope and that I never have. she told me that I was not required to claim Jana as a dependent but that my X is not autorized to claim her without that form. I just thought that was funny. Here is my X accusing me of breaking the law and then tried to get me to just pay her the difference which was much greater than if I never claimed any of them, and I was right the entire time.

In order to claim someone as an exemption the IRS says that you must provide more than half of that person’s total support in a calendar year. A special rule was created by the IRS in order to resolve the question of dependency and who gets the exemption.