Child Support in Arrears
My ex tried to pay all back child support on December 31 but as of January the Family Support registry shows he is still in arrears. SInce they didn’t recieve the money till January 4 they applied the money to the current month which then showed him in arrears still. Does this disqualify my ex from claiming our son on tax exemption this year?
The statute is vague as to the date the arrearage needs to be paid to qualify for the dependency exemption for a particular year. However, if he catches up prior to the time that you file your taxes, he would most likely still be entitled to the dependency exemption for 2015.