Dependents and Form 8332

[Astrolink]

What is the name of your state (only U.S. law)? Minnesota

To make a long story short for a friend...ex is CP and claims kids on taxes. For the 2008 tax year, her income will be 0. Can NCP claim kids as deductions (not eic, wfc or child care credits)? CP would probably refuse to sign 8332, and might complain to IRS, but they will not be filing a tax return.

 

[Humusluvr]

What is the name of your state (only U.S. law)? Minnesota

To make a long story short for a friend...ex is CP and claims kids on taxes. For the 2008 tax year, her income will be 0. Can NCP claim kids as deductions (not eic, wfc or child care credits)? CP would probably refuse to sign 8332, and might complain to IRS, but they will not be filing a tax return.

CP HAS to sign 8332.

 

[Astrolink]

Thank you. I will pass that on.

 

[Perky]

If CP does not file taxes, and does not complain to the IRS, then the IRS would probably not question the NCP's claim to the exemption.

 

[LdiJ]

If CP does not file taxes, and does not complain to the IRS, then the IRS would probably not question the NCP's claim to the exemption.

As long as the ncp doesn't get chosen at random for an audit or mini-audit. Also, as long as the CP isn't married and wouldn't be filing a joint return with their spouse. It not totally without risk.

Also, if the cp is totally without income at all, for an entire year, someone is supporting the kids. Its unlikely that the cp could do it on child support alone, even with welfare assistance. Therefore, there might be someone else (ie a grandparent) who would have the legitimate right to claim the child under the tax code.

 

[dlky]

Form 8332

My ex and I have an agreement with this. Does the CP and NCP have a legal child support agreement? This should have been addressed in this. If not, the NCP can't legally claim his children without the exemption being waived by the CP. But...if the CP is trying to claim the children without making any income she might want to watch out. Don't mess with Uncle Sam. As the previous post said, SOMEONE supported these kids. Are these two living together and she wants to claim the children as "head of household" to get a higher refund? This is illegal. She should research on the IRS website under publication 504 regarding form 8332 and see who is a "qualifying child" etc.