8332 -All future years

[crayiii]

I was divorced (the first time) in the early 90's and our decree states that I can claim the kids as long as I am not behind in child support. After about 7 years of having my ex sign the 8332 she called and told me that it was a hassle and she was signing the form to give me all future years. I got the form back and she had signed it for all future years.

Last year I switched jobs at the end of the year and missed 2 months so I was behind at the end of the year but paid it back within 2 months.

I just got an email from her saying that she claimed them because I was behind. I claimed them too and included the 8332 with my return. What happens now?

 

[LdiJ]

I was divorced (the first time) in the early 90's and our decree states that I can claim the kids as long as I am not behind in child support. After about 7 years of having my ex sign the 8332 she called and told me that it was a hassle and she was signing the form to give me all future years. I got the form back and she had signed it for all future years.

Last year I switched jobs at the end of the year and missed 2 months so I was behind at the end of the year but paid it back within 2 months.

I just got an email from her saying that she claimed them because I was behind. I claimed them too and included the 8332 with my return. What happens now?

She is going to have to pay back the excess refund that she received. The form 8332 trumps your court order as far as the IRS is concerned. (There is case law on that)

However, the state court judge might view it differently. You were technically behind at the end of the year and therefore violated the decree when you claimed the children. Therefore you could get dinged there.