The IRS wants a divorced parent to provide at least half of the living expense for a child so the child can be considered as a deduction. 

What if one of the parents, under a divorce contract is allotted to claim the child on their taxes every year until the child is 18, that parent under divorce contract also provides support, but the support is a little less that half of the child's living expense for that year, does the contract override that rule?

Thanks for your time.

Darlin' if you are the one providing more than half the support, most likely, unless you've signed away your rights on Form 2120 - you will get the right to take your own child as a dependent.

Take a look at this little puppy: http://www.irs.gov/forms_pubs/graphics/10311g09.gif

For the spouse with the contract to be taking the child, it has to be a pre-1984 divorce decree. Otherwise ... the parent providing more than half the support gets the dependent. 

You'll find more information here, in general. http://www.irs.gov/forms_pubs/pubs/p170301.htm

If you both take the exemption, you'll simply have to respond to the IRS and prove that you provide more than half the support. And here's the Support Worksheet to use. In fact, you might just want to attach a copy to your return. It couldn't hurt. 

Best wishes,
Your TaxMama

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Updated September 29, 2000

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