Claiming My Child on My Taxes if I Owe Back Support

[lovingdadto3]

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


My child has lived with me since May 31st, 2013. Never went to stay with her mom since then. I owe a little on back support and in my parenting plan it states: The parties split or alternate the child for tax purposes as long as Father is current on his child support by the 31st day of December each year. Mother shall claim the child in even numbered tax years, and if current father shall claim the child in odd numbered years.

My daughter has lived with me the longest based on number of nights. My ex says that I can't because I owe back child support. I called IRS and they said that based on the questions I answered that I would be able to claim her and they don't look at any decree. I'm just curious if anyone has ever had a situation like this or what would happen if I go ahead and claim her.

Thanks

 

[ecmst12]

You would be in contempt if you claimed her.

 

[Zigner]

To expand a bit:

Yes, per the IRS, you can claim the child. However, per the court order, you must allow the other parent to claim the child. If you do not, the other parent can take you in to court and have you ordered to pay the other parent what she is out because of your failure to abide by the court order. This may very well include attorney fees.

 

[BigMouthWino]

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


My child has lived with me since May 31st, 2013. Never went to stay with her mom since then. I owe a little on back support and in my parenting plan it states: The parties split or alternate the child for tax purposes as long as Father is current on his child support by the 31st day of December each year. Mother shall claim the child in even numbered tax years, and if current father shall claim the child in odd numbered years.

My daughter has lived with me the longest based on number of nights. My ex says that I can't because I owe back child support. I called IRS and they said that based on the questions I answered that I would be able to claim her and they don't look at any decree. I'm just curious if anyone has ever had a situation like this or what would happen if I go ahead and claim her.

Thanks

Your divorce decree appears to run contrary to the tax code. The tax code prevails and therefore that portion of your decree is invalid. If an OSC is brought by your ex you can simply inform the Court that you are following the tax code. I suggest you use whatever refund you receive to bring yourself immediately current on your support payments.

 

[quincy]

Your divorce decree appears to run contrary to the tax code. The tax code prevails and therefore that portion of your decree is invalid. If an OSC is brought by your ex you can simply inform the Court that you are following the tax code. I suggest you use whatever refund you receive to bring yourself immediately current on your support payments.

The above-posted information is incorrect. The tax code may allow for either parent to claim the children as dependents but the divorce decree can allow for one parent to claim the children as dependents over the other parent, as conditions of the decree dictate.

 

[BL]

And to note when an if it's your year and you pay CS through the state . the State may seize it and it would be applied towards arrears.

But check your State to make sure.

 

[BigMouthWino]

The above-posted information is incorrect. The tax code may allow for either parent to claim the children as dependents but the divorce decree can allow for one parent to claim the children as dependents over the other parent, as conditions of the decree dictate.

WRONG. A divorce decree cannot modify third party claims. Including those of the Internal Revenue Service. The tax code states that OP's spouse is ineligible to apply for the credit, if she does so she will be violating the law - regardless of what some family court judge signed off on in a decree. OP is legally entitled to the credit and should claim it.

 

[quincy]

WRONG. A divorce decree cannot modify third party claims. Including those of the Internal Revenue Service. The tax code states that OP's spouse is ineligible to apply for the credit, if she does so she will be violating the law - regardless of what some family court judge signed off on in a decree. OP is legally entitled to the credit and should claim it.

Wrong, BigMouth.

 

[TigerD]

Unless I am reading it wrong, Sect. 152 (e) seems to support quincy's point, BMW.

Care to provide some support for your assertions?

DC

 

[quincy]

The following is a link to IRS Publication 504 (2013), Divorced or Separated Individuals:

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

Note the information about Form 8332, release of claim to exemption. It is this release of a claim to exemption that allows a parent to be in compliance with a divorce order.

 

[LdiJ]

The above-posted information is incorrect. The tax code may allow for either parent to claim the children as dependents but the divorce decree can allow for one parent to claim the children as dependents over the other parent, as conditions of the decree dictate.

You are both a little wrong, and both a little right.

The tax code gives the exemption to the custody parent, period. The custodial parent may voluntarily release the exemption to the non-custodial parent.

A state court cannot ORDER that the parents get to alternate the exemption and have it be enforceable, but the state court CAN order the custodial parent to sign form 8332 releasing the exemption to the non-custodial parent every other year.

While the IRS doesn't care what court orders say and will side with the custodial parent every time, the state court can find the custodial parent in contempt for not obeying the court orders, can fine the custodial parent and can order the custodial parent to reimburse the non-custodial parent for the refund amount that they lost or the extra taxes they had to pay.

 

[Proserpina]

WRONG. A divorce decree cannot modify third party claims. Including those of the Internal Revenue Service. The tax code states that OP's spouse is ineligible to apply for the credit, if she does so she will be violating the law - regardless of what some family court judge signed off on in a decree. OP is legally entitled to the credit and should claim it.

Let me try.

Form 8332.

Read it.

 

[quincy]

You are both a little wrong, and both a little right.

The tax code gives the exemption to the custody parent, period. The custodial parent may voluntarily release the exemption to the non-custodial parent.

A state court cannot ORDER that the parents get to alternate the exemption and have it be enforceable, but the state court CAN order the custodial parent to sign form 8332 releasing the exemption to the non-custodial parent every other year.

While the IRS doesn't care what court orders say and will side with the custodial parent every time, the state court can find the custodial parent in contempt for not obeying the court orders, can fine the custodial parent and can order the custodial parent to reimburse the non-custodial parent for the refund amount that they lost or the extra taxes they had to pay.

I am not sure how I was a "little wrong" in what I wrote, but I agree with you that the parent not following the court order can be held in contempt.

 

[Proserpina]

I am not sure how I was a "little wrong" in what I wrote, but I agree with you that the parent not following the court order can be held in contempt.

I think the point is that Wino is just not "getting it".

Perhaps he's never heard of Form 8332?

 

[quincy]

I think the point is that Wino is just not "getting it".

Perhaps he's never heard of Form 8332?

Perhaps. He's a puzzle.