>I just looked on the internet, and found that the new 06 tax
>law states "whoever the child lives with for more than half of
>that year gets it." If split, one day more that half.
>
>But for us we have a written 50/50 plan, but (just recently,
>October 06)
SD has been refusing to come for all the Parenting
>times, = (
BM finally PAS'd her fully). But for most of 2006 we
>did
shared parenting up until October, even paid daycare for
>summer. So technically she could say she had her more then
>half...
>
>BUT, our court papers stipulate rotating the deduction each
>year. Which is what we were abiding by.
You still can.
>
>I had no idea the law changed, and whether or not it affects
>"legal decrees" that actually have in writing who gets it
>which tax year, like ours does. I would think that she waives
>it by that signature agreeing to the rotation.
The new IRS ruling does not change any court ordered arrangements.
>
>I guess she would have to prove she lived in her home one-day
>more then ours...?
Yes.
However, there is a tie breaker rule, as well.
If both parents have an equal number of nights and if there is no
court order overriding the IRS default, then the parent with the higher gross income gets the deduction.