How should taxes be filed for a divorced couple if one ex-spouse isn’t allowed to claim their child on the tax return?

Jan 03, 2019

I got divorced this year (2018). In the divorce, I will be claiming our child every year, and in return my ex pays a lot less child support. For the year of 2018, my ex used the child care flex spending option on their paycheck, so they were able to get money taken out tax-free to pay for their portion of daycare. Since they are not allowed to claim the child on taxes, how do we do the taxes for this year (since they claimed the tax credit for the daycare, but are not allowed to claim the child on the taxes)?

Effective for the year 2018, there is no deduction for personal exemptions for the taxpayer or the taxpayer’s dependents. In addition, your marital status is determined as of the last day of the year, so you will not be “married” for 2018.
Some of the other answers to your questions are a bit more complex and depend upon additional facts. It would be wise for you to consult in person with a CPA who can make inquiries and render appropriate advice.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: William R. Lazor, CPA, is a partner/shareholder with Kronick Kalada Berdy & Company PC in Kingston, Pa.

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