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the child support she owed as directed by the Nebraska District
Court’s temporary custody order.
The couple’s divorce only became final in 2000. According
to the divorce decree, Ms. Anderson could claim Stephanie as a
dependent for tax purposes. Mr. Wentland could claim Steven,
provided he was current on all child support payments. Relying
on the terms of the divorce decree and her attorney’s advice, Ms.
Anderson claimed Stephanie as a dependent on her 1999 tax return.
Discussion
The sections of the Tax Code that apply to separated and
divorced couples are complicated. Usually the Government would
follow a divorce decree like Ms. Anderson’s and let the couple
decide between themselves who gets which child’s deductions. But
that’s true only if (1) the parents are divorced, (2) legally
separated under a decree of divorce or separate maintenance, (3)
separated under a written separation agreement, or (4) live apart
at all times during the last 6 months of the calendar year.
Ms. Anderson and Mr. Wentland did not meet any of these
requirements in 1999--they weren’t divorced yet, they weren’t
legally separated under a decree of divorce or separate
maintenance, they had no written separation agreement, and
(because they tried to reconcile off and on in 1999) they were
not living apart at all times during the last six months of 1999.
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Last modified: May 25, 2011