Taxes and Child Custody: Does the Custodial Parent Automatically Get the Tax Deduction Each Year for the Children?

Does the custodial parent automatically get the tax deduction for children each year?

Yes and no.  By IRS tax code, yes, the parent with whom the child spends the most overnights with is typically the primary custodial parent and will receive the tax deduction.  However, there are a number of situations in which a judge will rule and sign an order to state that a specific parent will have the right to claim the tax deduction every year for their child, or that each parent alternates years in which they can  claim the child as a dependent.  If there is a court order in place in regards to who gets to claim the child on their tax deductions, then that is what should be followed over IRS tax code—IRS tax code is always overridden when there is a signed court order in place.

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