Some people just never get over their divorce, do they?

When the child exemption and/or credit was split between former spouses, there was no way of knowing whether it would be changed. What happened is that it was increased to $3,000/$3,600. Collect it in monthly payments, or take it as a credit on the tax return for the year in which you are entitled to claim the kid.

If the noncustodial parent owes child support, they aren’t going to receive it. If the custodial parent thinks a change of circumstances justifies a recomputation of child support and tax allowances, a decree can always be modified.

The law directs IRS to try to figure out a way to keep two taxpayers from collecting based on the same kid. I figure they’re working on that, along with some other new stuff.

Bitterness isn’t good for either the parents or the kids.