Legal Question in Family Law in Virginia

Emancipation of Dependent Child

In my divorce agreement, my ex-husband and I split up the children for purposes of claiming them on our tax returns. Our son that he was claiming turned 18 in 02/04 and graduated high school in 06/04, which was when his child support ended. The son lives with me and went to Community College since graduating high school. I believe I am entitled to claim him as a dependent on my 2004 tax returns since he is no longer covered by any agreements or court orders since his emancipation. My ex-husband disagrees and says he will continue to claim him. Who is right?


Asked on 2/02/05, 3:43 pm

1 Answer from Attorneys
Fred Kaufman Fredrick S. Kaufman, Esquire

Re: Emancipation of Dependent Child

The answer is - "it depends". I'm sorry but the facts sound ambiguous. Does the agreement limit the deduction to the period covered by the custody agreement? If so then the period is over and you are left with IRS rules about the ability to claim adult children that you support. If it isn't specific, then it is ambiguous as to whether the agreement means that the person designated to claim the child may do so for all times and for all purposes to the exclusion of others. My opinion is that it only covers the period of custody which has expired and the IRS rules apply.

Good luck.

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Answered on 2/02/05, 4:16 pm


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