I just had an AL judge say to me "The CP automatically gets the deduction of the child on taxes." So, I asked that when the order gets done up that it be CLEAR because too many people can pick it up and read it and they don't know that.
And he did.
SO....if it's TN state LAW, then it must be written somewhere too.....OR its in case law.
I think all that guidance that's in the IRS stuff is not meant to be divorce related.
HOWEVER, with EX#1, we each took a child. I thought that was fair way back then.
With EX#2, I paid less than the full amount of CS, so YES, some of it was made up because I didn't even ask or argue to alternate our son.
With EX#3 and HIS EX.....there was an "IF; THEN" statement in their decree which caused problems. And when there's a conditional statement, the IRS will side with the Custodial Parent and leave it to the NCP to prove otherwise. And then the CP simply refuses to cooperate, leaving the NCP stuck.
With OD....initially, they each took one. AND 50/50 time. No CS exchanged. Then he disappeared, so now she has sole, and both children clearly in an order.