IRS regs clearly state that a non custodial parent is only entitled to take the child deduction if they have written permission to do so from the custodial parent. However, some Judges in New York are awarding the tax deduction as part of divorce settlements. Whether it will hold up to an IRS audit is another story. However, a trial judge has the power to order the custodial parent to provide written consent to the non custodial parent…..
In a recent case in New York the appellate division agreed.
Supreme Court, Appellate Division, Second Department, New York.
John PACHOMSKI, respondent,
Karen M. PACHOMSKI, appellant.
Sept. 26, 2006
FRED T. SANTUCCI, J.P., GABRIEL M. KRAUSMAN, WILLIAM F. MASTRO, and PETER B. SKELOS, JJ.