If the judge stated that the father is to claim the child every other year as long as he's caught up on child support then that's what the rule is. You can't go against the ruling and try to claim the child if it's the father's year; he could take you to court and you'll be held in contempt for disobeying the court order.

The judge set it up like this because the father is providing support for the child - that's what child support is - and therefore the father deserves to be able to get some of that money back every other year, just like you do every other year.

To clarify, I will be receiving his tax returns for who knows how long due to him being in so much in arrears....

So if he's in arrears then he cannot claim. I don't understand what the confusion is. The judge said that the father can claim the child every other year as long as he's not behind on his child support. If he is behind on his child support then he does not get to claim the child which means that you do.

What is confusing you here?

He can claim the child even though the child did not live with him. Are the payments getting to the point where they are now current, or are the payments still behind, and the garnishments are to play catch-up? The father can only claim the child, per the judge, if the child support payments are current. If they are not current, you can claim the child.

- Public accountant with 20+ years experience.

Even if dad is allowed to claim the child as a dependent, there are tax benefits that only you as the custodial parent can claim, even during the years his father claims the child. You can file as head of household, claim the child dependent care/daycare credit, and the Earned Income Credit.

If your divorce decree states he must be up to date, that's pretty straight forward. If he's got a garnishment for arrears, and his tax returns are being offset, he is NOT up to date.

You can amend your past tax returns if you didn't claim all the tax benefits you were entitled to, up to three years.