federal tax exemption???

[mjpull]

What is the name of your state?What is the name of your state? Texas

My divorce decree states I have the right to claim one of three children each year on federal income tax. We have joint custody, with my ex being custodial. When filling out the tax forms, I was asked if I had a certain form that my ex had to sign (I don't remember the form number). I didn't know about the form, so tracked it down, and had her sign it. She would only sign it if it stated that she was giving up the exemption for the past year only. She called a couple of weeks later, and told me she wouldn't sign the form again, and that since she is the custodial parent, she has a legal right to claim all three, no matter what the divorce decree states. Can she do this? and what can I do, in the future, to get around her not signing the form and me still getting the exemption?

Thanks for any help!

 

[djohnson]

Use your copy of the court order. If she files too, it will be her in trouble. You can also file for contempt.

 

[mjpull]

That was what I was thinking. I am used to doing my own taxes with turbo, or some other online prep site, and I tried to see what it would do without the "form". It wouldn't allow me to do anything until I said I had the form signed. I may just have to go and have a CPA do it next time.

 

[tigger22472]

Might want to be careful with that because the IRS doesn't necessarily have to go by those guidelines and especially if you owe back child support because she will be able to prove that she provides more then 50% of their care which is what the IRS bases things on.

 

[djohnson]

But with the court order she would be in contempt for not following.

 

[mjpull]

I am current in payments, but I know I do not provide more than 50%. It comes out to around 40%. That is really screwed that when a court order says that I get one exemption, that the IRS can override. My ex got 5K returns with two children, and I broke even this eyar with the one.

 

[tigger22472]

But with the court order she would be in contempt for not following.

First it wouldn't matter.. the judge can't override IRS rules and if the rules say if she provides more then 50% and has the right to file then she has the right to file.

Secondly, you should know as well as I that to take her to court for contempt on this would probably be a waste of money anyways. The judge isn't going to do anything to her especially if she has the IRS on her side. IRS doesn't care about divorce decrees, they only care who can prove who provides 50% or more care for the child. The most she would get if he took her to court is.. "just don't do it again'... and if she does she just has herself even more prepared. There is a reason the IRS requires a CP to sign the form in the first place. That is her giving permission and saying she won't file... if she doesn't sign the form and can prove she provides more then 50% of the care which the OP has admitted ... that's what matters. If he took it to court he's also looking at the decree being changed anyways giving her the exemption every year. And BTW OP, she wouldn't get that much more claiming the other child. If she's been able to file for EIC they only allow 2 children and that's where a lot of people get the bulk of their money. I could be wrong but I bet that's where it comes from.

 

[haiku]

when my husbands ex, failed to give him his court ordered exemption, and took it for herself, he didn't bother filing anyway and fighting with the IRS, after 3 years of her refusal, he took her back to court for contempt of thier court order.

He had an accountant redo his taxes for the past 3 years with the child added showing what he had lost.

She not only was ordered to sign the IRS form on the spot, but her child support was reduced monthly until she had "paid back" the amount she lost my husband.

 

[tigger22472]

That is the first time I've heard that haiku, it's good to know that it CAN happen. If I were the OP however, I would check with his lawyer and see if there has been any precedence set in their county of jurisdiction as to how the judge reacts to these kinds of filings. In the long run it might not be worth the time, money or stress if the judge isn't going to enforce it.

 

[Whyte Noise]

The IRS DOES follow court orders. Look at Publication 504 and read it please.

If your order was issued after 1984, and says you can take the deduction, then the IRS does NOT require you to attach form 8332 to your return. All you have to attach is the cover page of your decree, the page where it states you get the deduction, and the signature page of the decree with the signatures of you and your ex spouse on it.

That's it. Your ex doesn't have to sign a thing to release the deduction to you. I attach the above cited pages of my decree to my tax return every year, and that's ALL I have to attach.

 

[kat1963]

MG is right. Went thru this 5 years ago, going thru it again this year. File a paper return & enclose a copy of your court order. YES, it really is that simple.

KAT

Update:

Publication 504

Figure 3

Figure 1. Support test for child of divorced or separated parents

Noncustodial parent. Under the special rule, the parent who did not have custody, or who had it for the shorter time, is the noncustodial parent. The noncustodial parent is treated as the parent who provided more than half of the child's support if any one of the following three conditions is met.

1. The custodial parent signs a written declaration that he or she will not claim the exemption for the child, and the noncustodial parent attaches this written declaration to his or her return.

2. The custodial parent signed a decree or agreement executed after 1984 that states that the custodial parent will not claim the exemption for the tax year, and the noncustodial parent attaches the appropriate documentation to his or her return.

3. A decree or agreement executed before 1985 provides that the noncustodial parent is entitled to the exemption, and he or she gave at least $600 for the child's support during the year. This is true unless the pre-1985 decree or agreement was modified after 1984 to specify that this provision will not apply.

Link:

http://www.irs.gov/publications/p504/ar02.html#d0e1130

 

[mjpull]

MANY THANKS to everyone replying! This will help for in the future...next year being the future, too! This has been very informative to more than just me, I believe. Thanks again everyone!