my son is 21 and not in school full time. i am divorced and still paying child support for him. According to NJ child support guidelines, my share is 70%. He lives with his mother. Can i still claim him as a dependent?====> In most cases, the IRS states that the custodial parent may claim the child, regardless of any child support arrangement. The custodial parent may, however, give up the right to a dependent, either through the divorce decree or through mutual agreement. In either case, a decree or other arrangement may not necessarily supersede the law. Custody is defined as the parent with whom the child spends the most nights. Child support is not a factor in determining custody. If a legal question arises as to who should be the custodial parent, the most recent custody agreement or divorce decree will be honored.
I am authorized under our divorce agreement to claim all of my children each year so my ex wont be claiming him.===>>So your ex as custodial parent, she may give up a claim to a dependent either through the divorce decree and child custody agreement or through IRS Form 8332. In this case,yiu, asa the parent claiming the dependent , need to attach the form or the appropriate sections of the divorce documentation. If documentation is used, it must contain the custodial parent's Social Security number and a statement that the noncustodial parent may claim dependents. The document must be signed and dated by the custodial parent and should list the names of the dependent child as well as the years for which the agreement is effective. Documentation that does not fulfill these requirements will not be acceptable and cannot trump the standard rules.