I have joint custody of my son. In the agreement the judge said, " the issue of whether respondent can claim the minor child as a dependent ...

Question

I have joint custody of my son. In the agreement the judge said, " the issue of whether respondent can claim the minor child as a dependent for income tac purposes in alternate years is reserved." What does this mean?

Answer

It means the court has not determined who is entitled to claim the child as a dependent. It would seem that absent such a determination, the IRS rules govern.