Is it legal for my ex-husband to claim our son on his income taxes even though the son lives with me?

We share custody, but on our divorce decree, my ex has full custody, due to my disabilities. My son has lived with me for the past 10 months, with NO monetary support from my ex. I'm just wondering if it's legal for him to do this.Is it legal for my ex-husband to claim our son on his income taxes even though the son lives with me?
Generally speaking, if a child lives with one parent for more than half the year (excluding temporary absences for school, medical care, etc.) and does not live with the other parent for more than half the year (excluding temporary absences for school, medical care, etc.), then the parent with whom the child did live for more than half the year can claim the child and the parent with whom the child did not live for more than half the year cannot claim the child.





There are certain exceptions that apply only if you did sign something that you indicate that you did not sign.





There is also an exception for cases where a divorce decree from a certain time period says who can claim the child. If the decree is from this time period, and says he can claim the child, then he can claim the child.





If the decree is not from this time period, does not say who can claim the child, or says that you can claim the child, then you can claim the child for 2009 on your 2009 return (which will be filed in 2010) and he is not allowed to claim the child on his 2009 return (which will be filed in 2010).





In either case, since ';the past 10 months'; includes fewer than 6 of the 12 months of 2008, he can claim the child on his 2008 return (which should have been filed in early 2009) and you are not allowed to claim the child on your 2008 return (which should have been filed in early 2009).Is it legal for my ex-husband to claim our son on his income taxes even though the son lives with me?
Did you pay child support when your son lived with him?





Did you not have it in the divorce decree state that the son would be used in tax returns for alternate years?





According to the IRS, the one whom supports the child is the one entitled to claim that child, court law and irs law do not always agree, and IRS law will supersede any other agreements.





If the child lives with you, you should really get this taken care of it court, you do not need a lawyer, you can just filed with the prosecutor at your local child support division.





If you file a tax return then put the child on there, but if you file after your ex, then yours will be rejected, just do your first.





If however you do not file a return because of your disability, then tell you ex you want the difference to be given to you for the support of your son.





If you get it taken care of in court then you wont' have this hassle.





Go with God.
Your question is will the IRS ever audit your ex-husband.





For 2009, you are saying that the child lived with you, so your husband cannot pass the test that says the child lived with him (he's the non-custodial parent). Does the divorce decree state that he gets to claim the tax exemption and/or did you ever sign a form 8332 saying he could claim the child? A non-custodial parent cannot claim the child's exemption and child tax credit without such a document attached to the tax return.





So, for 2009, you will file a tax return claiming the child as your dependent under qualifying child. You will mail this to the IRS.





When also files, claiming the child, the IRS will start an investigation. Both of you will get a courtesy letter, outlining the current rules and a request that one of you file a 1040x. When you don't, the IRS will then do a second letter asking each fo you to provide proof of where the child was living during 2009. When you can and he can't, the IRS will fix his tax return. (If he's able to produce a divorce decree before 2009 showing he gets the tax write off, he'll still get the exemption and child tax credit, but NOT head of household or EIC.)
If he lives with you over half the year no matter who has legal full custody, you get the exemption unless the decree states (with proper wording, which many don't have) that he gets the claim, or if you sign the claim over to him.
Since the court decree gave him full custody then he can claim your son. You would need to work it out or go back to family court