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  • If you and your ex share children, a question you might have around tax season is, “What happens if both parents claim a child on taxes?” Although your divorce decree should specify which parent gets to claim the dependent tax deduction, it’s not uncommon for disputes to arise regarding this matter. Importantly, if both parents claim the deduction, the IRS will reject the second filing — even if it was filed by the custodial parent.

    Who is Allowed the Dependent Tax Deduction?

    The dependent tax deduction is typically filed by the custodial parent. But it’s essential to verify that you are able to claim the deduction under the IRS’s guidelines. The IRS has its own rules concerning who qualifies as a dependent — and which parent gets to claim the tax deduction.

    In order to claim the IRS deduction, the following criteria must be met:

    • The child must be related to you — The child can be your biological child, stepchild, foster child, or adopted child.
    • The child must be under 19 — To claim your child on your taxes, they must be under the age of 19. But if they are a full-time student, they can be under 24. If the child is totally and permanently disabled, there is no age limit.
    • The child must live with you — The child must reside with you for more than half the year.
    • The child must be financially supported by you — You must provide the child with more than half their financial support.

    While the child’s residency is usually determinative of which parent is entitled to file the deduction, there is an exception to the IRS’s criteria for divorced parents. The custodial parent can enter into a stipulation with the non-custodial parent and agree to allow them to claim the child. However, it’s important to be aware that a divorce decree cannot be enforced by the IRS. In order to relinquish the claim, the custodial parent would need to file Form 8332 with the IRS.

    If custody is shared 50-50, and the child spends the same amount of time with each parent, the parent with the higher adjusted gross income would be eligible to claim the deduction under the IRS’s rules.

    What Happens if Both Parents Claim a Child on Taxes?

    Only one parent at a time is permitted to file the dependent tax deduction. If your ex and you both file a tax return claiming your child as a dependent, you might wonder, “What happens if both parents claim a child on taxes?” Specifically, if a parent e-files a tax return with a child’s tax ID number, the IRS will reject any subsequent e-filed return claiming the same child — even if the return filed first was amended to remove the dependent. Any subsequent returns that are e-filed in the same tax year would need to be paper filed. If neither parent corrects the error, the IRS may audit one or both of their returns.

    Beginning in tax year 2025, the IRS will accept a second tax return claiming the dependent if the first taxpayer includes their Identity Protection Personal Identification Number. Although this doesn’t necessarily mean that the person filing the second return would be entitled to claim the child, their e-filed return would not be outrightly rejected.

    How Can Parents Resolve Disputes Regarding the Dependent Deduction?

    If your ex filed their tax return and claimed your child as a dependent when you believed you were entitled to do so, first check your divorce decree to see whether there are any provisions addressing this matter. In the event your ex made an error in filing for the dependent tax deduction, you may be able to reach an amicable resolution. Possible solutions in such cases may include the following:

    • Asking your ex to refile their taxes
    • Alternating the tax years, the child can be claimed
    • Allowing each parent to claim a different child if you have more than one
    • Requesting monetary payment from your ex to make up for the difference
    • Allowing the parent who contributes more toward the child’s care to claim the deduction

    The IRS’s rules regarding the dependent tax exemption are in place to ensure fairness. If parents cannot agree who is permitted to claim the child, the IRS will use the information it has to make the determination for them. Nevertheless, parents can ultimately decide between themselves who will get to claim the child. It’s essential to have a discussion with your ex to avoid any issues when it is time to file your taxes. Mediation can often be useful to facilitate communication and help you and your ex reach an agreement that works for everyone — and is in the best interests of your children.

    Contact an Experienced Maryland Divorce Attorney

    If you are wondering, “What happens if both parents claim a child on taxes?” it’s vital to consult with both a tax professional and a knowledgeable divorce attorney who can best advise you. While an accountant or tax advisor can explain the potential tax implications, a divorce attorney can assist you with working out a settlement agreement regarding custody and financial matters. At the Law Office of Shelly M. Ingram, our Fulton, Maryland divorce attorneys are committed to providing our clients with trusted legal services for a broad scope of divorce and family law matters. Trained in collaborative divorce, mediation, and traditional divorce litigation strategies, we work diligently to achieve a positive outcome in every case.

    To schedule a confidential consultation with an experienced Maple Lawn divorce attorney, call us at (240) 652-2596">(240) 652-2596 or contact us online.

    My Ex Claimed the Kids on His Taxes When It Was My Year to Claim Them
  • Technology affects just about every aspect of our lives today, including legal matters like divorce. It may be tempting for spouses who don’t fully trust their partners to use tracking technology to get information regarding their whereabouts and communications. Tracking devices are increasingly small, readily available, reasonably priced, and easy to use. They can also provide irrefutable evidence of wrongdoing. But should you use them?

    Should You Use a GPS Tracker for a Cheating Spouse?

    When you want answers you can trust, using a GPS device to track a cheating spouse may seem like your best option. There’s a reason many people type “GPS tracking device for cheating husband” or “cheating wife GPS tracker” into search engines. In Maryland, using these devices to gather evidence for your divorce could backfire on you.

    Let’s talk about the potential consequences of using technology to spy on your spouse, including implications for your divorce case. Remember, the law often lags behind developments in the technology it is meant to regulate. So even if a new tracking technology isn’t illegal under current law, it could be illegal soon, as the law continues to evolve.

    GPS Trackers on Vehicles

    Using a global positioning system (GPS) on a spouse’s vehicle can, technically, help you find out if they are where they are supposed to be. However, Maryland is a “two-party” consent state, which means that one person cannot legally record or intercept another person’s private communications without their consent. GPS trackers that transmit real-time data are subject to Maryland’s Wiretap Act.

    Using GPS to track a person who is unaware of it, or who has not consented to be tracked, may also violate laws against stalking, harassment, or invasion of privacy. Evidence obtained illegally through a GPS tracker will be inadmissible in court in your divorce matter. If the court finds that your use of tracking technology was improper, that finding could impact certain aspects of your case, such as equitable distribution of property and your credibility overall. There is also the possibility of criminal penalties depending upon the specific facts.

    Using a GPS device to track a spouse is illegal if the vehicle upon which the device is placed is titled in the spouse’s sole name. You may have some legal right to place a GPS tracker on a vehicle that is jointly owned by you, or in your name alone. Even so, there is no guarantee that a court will admit evidence obtained from the device, especially if your spouse was not aware of its use.

    Can private investigators put tracking devices on cars? Not if their client couldn’t. If it were illegal for you to place a tracking device on your spouse’s car, it would be equally illegal for a private investigator to do so on your behalf.

    AirTags

    AirTags are small tracking devices, about the size of a coin, made by Apple. They use Bluetooth technology to connect to Apple devices nearby and relay the AirTag’s location to iCloud, which allows the owner of the device to track it. They can be hidden in a car, placed in a suitcase, or dropped in a pocket or bag.

    Because AirTags don’t use the same type of technology as GPS devices, they may not be subject to Maryland’s wiretap laws. However, Maryland courts would likely still hesitate to admit evidence gained from an AirTag in a divorce case, especially if it was placed in or on a party’s property without their consent or knowledge. The person who placed the device could also be subject to criminal penalties for stalking or invasion of privacy, and face civil liability as well.

    There might be some leeway to place an AirTag on property that is jointly owned, such as a laptop for family use or a vehicle owned by both you and your spouse. But Maryland courts will consider whether the use of the air tag device was both reasonable and lawful before admitting evidence obtained from its use.

    Monitoring a Spouse’s Electronic Communication

    Another way to gather information about a spouse’s potential misconduct is to monitor their computer, tablet, or phone—the devices on which they communicate with others. Installing keyloggers or other spyware without your spouse’s consent on their private device is illegal under Maryland’s Computer Crimes Act. Intercepting voicemails, phone calls, emails, and text messages from your spouse’s devices without their permission is also a violation of wiretap laws, in most cases.

    Sometimes communications automatically sync to a shared device. For instance, a text to one spouse’s iPhone might sync with a jointly-owned and used iPad, and the spouse using the iPad might see the text message pop up. If the first spouse knew that the devices synced and made no effort to keep their messages private, the messages could be admissible in court.

    However, if the messages did not appear automatically or the spouse who saw them took some measures to bypass security, a court may consider the information illegally obtained.

    Work with an Experienced Maryland Divorce Attorney

    While there may be some limited circumstances in which you can use tracking technology to find out what your spouse is up to, there is also a significant danger that your efforts to track your spouse will have negative consequences for you. The better course of action is to confide your concerns to a divorce attorney. An experienced attorney will be familiar with the implications of tracking technology use in divorce; they can help you get answers without putting yourself or your divorce case at legal risk.

    To schedule a confidential consultation with an experienced Maple Lawn divorce attorney, call us at (240) 652-2596">(240) 652-2596 or contact us online.

    Tracking Technology in Divorce Litigation