Expert: John Kirk, CPA Date: 8/14/2008 Subject: Child support
Question If a father is paying child support...can the claim that as a dependent on their withholdings for their taxes through their employeer...or can they claim it at the end of the yr also?
Answer The exemption determination is predicated on several factors such as custody, support and adjusted gross income of each parent. The parent that meets those requirements is entitled to the dependency exemption.
If, for example, the father provides over half of the child's total support, has custody over half of the time and/or has the greater adjusted gross income, he is entitled to the exemption.
Please contact a CPA in your area if you have any questions as to who is entitled to the exemption.