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Originally Posted by Cainlord if you both file, it may get noticed by the IRS (maybe not the first year or two, but eventually) and you or your ex will get audited ( I believe that is the right term) concerning the amount in question. You will then need to submit documentation as to why you filed and the IRS will decide what will be done. It may take them awhile too to find your favor as well (or not in your favor), was about 6 months for me if I recall correctly.
If your ex however is ordered in your court order to provide you with the paperwork so you can make the claim, you may want to advise them of this and the possibility of contempt of court charges (again, as it was explained to me in my situation). |
This isn't really accurate.
If they both claim the same child, only the first person claiming the child may file electronically. The second party would have to file a paper return but would also get their full refund.
Then in about Nov/Dec of that same year the IRS would begin investigating the duplicate claim, and eventually the person who should not have claimed the child will have to pay back their excess refund.
However, the person who should not have claimed the child in the IRS's eyes, may not be the same as the person who should not have claimed the child in the court's eyes. If that happens, the agrieved party would take the issue up with the state court who issued the orders.
If form 8332 was given by the custodial parent to the non-custodial parent, and was filled out for future years (rather than giving them a new form each year) people should be aware that its now possible, under the IRS rules, to revoke form 8332. However, it cannot be revoked for the current year, it has to be revoked for future years.
Example: Your divorce decree is conditional. It states that the ncp may claim the child as long as the ncp is current with child support. At the end of 2009 the ncp is not current with child support, and should not be able to claim the child, but for 8332 was signed for future years. The CP may NOT revoke the 8332 for 2009. The CP would have to revoke it for 2010 forward.