Federal Taxes: Which Parent is Entitled to Claim the Child As a Dependent

I am the Custodial Parent of an 11 year old son with my ex. I have our son about 55% of the time. Due to financial hardship my ex does not pay child support. She also pays nothing for our son’s medical or dental, and I am not allowed to ask her for money. Our court ordered judgment, which came out of a custody trial and was upheld on appeal, does not specify who claims the child on taxes. I was awarded primary physical custody and we share legal custody. I have since remarried, I file jointly with my new wife, and I've been claiming the child on our taxes. My ex is demanding to claim the child in alternating years. I said no, since I believe that I pay the lion's share of taking care of our son. I offered to split the $1000 child tax credit with her every year. She became enraged and is threatening court. Can I be ordered to alternate years with her?



I apologize if this question could have been better placed -- there was nothing under child custody referring to taxation. Please let me know if you recommend moving it under a more suitable category.



Thanks!



Milan

Federal Taxes: Which Parent is Entitled to Claim the Child As a Dependent