She is also living on an indian reservation with her native american b/f. does she still have to abid by the state laws regarding child support. Thanks.

Look at the IRS requirements for claiming a dependent - ie, you pay more than 1/2 of their living expenses, etc. My ex and I have it written in our divorce papers that he claims one child and I claim the other. However, he wasn't paying child support for 2 years - and I found out that IRS rules supercede any divorce order. I had the proof that I paid more than 1/2 of all the support - thus I claimed both children when he didn't pay support.

Living on an Indian reservation does not get her out of her responsibilities that are court-ordered. If she is not providing support, then yes, you can claim the child, as long as you are providing at least 1/2 of the support for the child, and there has been little to no attempt on the mother's part to provide for the child.


- Public accountant with 20+ years of experience.

The IRS does not aknowledge any court ordered papers in regards to who can claim the children on their taxes, this stopped in 2010. If the court has stipulated that the mother can claim the child every other year then this is what you have to go by. The court can change this order if you file a petition to modifly the orignal order asking to claim the chidren. However what is required by the IRS is that the parent that has the child with him/her for the better part of the year can claim the child, anytime a parent files thier taxes if there is a court order stating whom can claim the child then that parent can clim the child, if thee parent is not the custodial parent with custody and the children residing with them then inorder for the other parent to file taxes to claim the child the custodial parent would have to sign a release form with the IRS allowing that parent to claim the child. From what your stating here unless you modifly the orignal order your ex can claim the child on her taxes every other year, you would need to modifly that order as well as have your ex sign the wavier form from the IRS that is required by law any H&R Block can give you the form.