Read the order. For the most part the divorce decree will spell out the way the courts thought the deductions should be handled. Most courts spell out a plan of deductions in simple terms within the final judgment. Most times the court either gives one parent the deduction or alternates between the parents depending on an even/odd year scheme. Another way to handle the deduction is to only claim the amount actually paid by you. If the non-custodial parent pays half of the expenses, then you can only claim half.
Check with the IRS or a tax professional. The IRS has fairly straightforward rules on medical expense deductions. If the court or your attorney did not provide you with a specific deduction plan in regards to medical expenses then apply the rules as provided by the IRS. Check with a tax professional or IRS pamphlets (www.irs.com) to help decide the most appropriate decision for you and your situation.
Work out a plan. If the court has not provided you with a plan work one out with the other parent. Determine a fair plan and stick to it! Put it in writing so there can be no arguments. For example, if you don't need to itemize but the non-custodial parent does, provide them with ample documentation so that they can itemize those expenses. Some examples of plans that work are:
1. One parent deducts all children in the odd years, the other parent deducts in the even years.
2. For multiple children households, if possible, split the children as deductions. If there is an odd number of children, alternate odd/even scheme. (See above)
3. Split the type of itemized deduction so that each parent may deduct the same amount each year.
4. Have the deductions for medical or other expenses follow the year schedule with the child deduction. If it's your year to claim the children as a deduction, then that year you can claim the expenses. Or vise-versa, when it's your year for the children as a deduction, the other parent deducts the expenses.
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