tax exemptions on divorce decree

[tuition payer]

What is the name of your state (Minnesota)?

Our divorce decree state that child support ends for child when they turn 18 or graduate high school. Decree also states that we shall alternate odd even years for sharing tax exemptions as long as he is current on support . (I get child j on even years, and child e on odd years.)
I am the custodial parent and receive child support from ex. but provide more then half of the children's living expenses. Child E turned 18 and graduated in 2007, and Child J is currently 17. So my ex is no longer paying child support for child E and I am paying some hefty college costs on my own. My ex husband says he is still eligible to take her as a deduction on odd years because the divorce decree had no specific ending year. I am wondering if this is right, I don't know how he can take her as a deduction when he has no support for her what so ever. I am also curious if my ex is allowed to take Child J when his child support ends in june 2010 and my ex wants to take him as a deduction for that year even though he will have only paid 6 months of the year.What is the name of your state (only U.S. law)?

 

[Ohiogal]

Is he current on his child support for Child J?

 

[mistoffolees]

What is the name of your state (Minnesota)?

Our divorce decree state that child support ends for child when they turn 18 or graduate high school. Decree also states that we shall alternate odd even years for sharing tax exemptions as long as he is current on support . (I get child j on even years, and child e on odd years.)

You need to consult with a tax professional. That agreement is not valid under IRS rules. A divorce decree can not have the exemption awarded conditional on some other event (like paying support). It must state that he gets it or he doesn't (technically, the divorce decree can not award the exemption, but can order a spouse to sign an 8332 giving the other spouse the exemption).

If the wording of the decree IS unenforceable, then the deduction would fall back on IRS rules.

The other thing that someone else here will have to answer is whether the decree applies at all to adult children. Once the child is 18, he is an adult and may no longer be covered by the decree (there may be exceptions if he is a full time student). I don't know the answer to that, but it's worth asking.

 

[Ohiogal]

You need to consult with a tax professional. That agreement is not valid under IRS rules. A divorce decree can not have the exemption awarded conditional on some other event (like paying support). It must state that he gets it or he doesn't (technically, the divorce decree can not award the exemption, but can order a spouse to sign an 8332 giving the other spouse the exemption).

If the wording of the decree IS unenforceable, then the deduction would fall back on IRS rules.

The other thing that someone else here will have to answer is whether the decree applies at all to adult children. Once the child is 18, he is an adult and may no longer be covered by the decree (there may be exceptions if he is a full time student). I don't know the answer to that, but it's worth asking.

WRONG. WRONG WRONG. A divorce decree can have the exemption awarded conditional on him paying support. The divorce decree however is then not proof that dad gets the exemption and it would require an 8332 to file. So you are incorrect MISTY. I asked if he is current in his support because that is the determining factor on whether he claims the individual versus mom. Now if the child is no longer a dependent that is a different circumstance.

 

[tuition payer]

current on support

My ex is current on support. He is allowed child J this year even though it goes against IRS rules in that child J lived with me for the entire year and I supplied more than Half of his living expenses? The IRS disagrees they told me that if there is a condition (must be current on child support) , it does'nt matter if he is current or not. Under the support test of the IRS the child must live with parent for the majority of the year and the parent must provide more then 1/2 of the childs support and there must be no conditions attached to the exemption qualifications. If I believe this, can I refuse to sign form 8332 and not be in any trouble with the state court?

I am still wondering about the year after child support ends in June and the exemption for my daughter? If child J can be claimed by him against IRS qualifications (providing more then half , and living with me) what is the rule for (child E) full time students over 18 and (child J) on the year after child support ends?

Child support is 580, child e was already taken off child support order by the county, but child support was never lowered , because there was no wording in the divorce decree for it to be. (according to child support officer) So my ex thinks he still qualifies for both children to claim one as an exemption on odd even years

thank you so much for your replies

ps what happens to me if i refuse to sign form 8332

 

[mistoffolees]

WRONG. WRONG WRONG. A divorce decree can have the exemption awarded conditional on him paying support. The divorce decree however is then not proof that dad gets the exemption and it would require an 8332 to file. So you are incorrect MISTY. I asked if he is current in his support because that is the determining factor on whether he claims the individual versus mom. Now if the child is no longer a dependent that is a different circumstance.

You're misinterpreting IRS rules. The IRS will NOT allow an exemption based solely on a decree that says the exemption is conditional on payment of support.

It IS possible to have a decree that says that signing an 8332 is conditional on him paying support, but that's not the same thing.

 

[tuition payer]

minor children

Thank you to all who have replied. I am going to do an amended return and give my ex the exemption for 2008. Because the divorce decree says I have to comply with signing the form 8332 for the minor child he is eligible for he will no longer be able to claim either child after this year because both children will no longer be minors.

again thank to all with your contributions

 

[Ohiogal]

You're misinterpreting IRS rules. The IRS will NOT allow an exemption based solely on a decree that says the exemption is conditional on payment of support.

It IS possible to have a decree that says that signing an 8332 is conditional on him paying support, but that's not the same thing.

I never said it would allow an exemption based solely on a decree that says the exemption is conditional. The IRS is NOT bound to the court order. THE CP is bound to the court order. And if dad is current then mom must allow dad to claim the child(ren) as per the court order. If that means signing the 8332 then that is what mom does. If she does not then she can find herself facing contempt.

 

[LdiJ]

Thank you to all who have replied. I am going to do an amended return and give my ex the exemption for 2008. Because the divorce decree says I have to comply with signing the form 8332 for the minor child he is eligible for he will no longer be able to claim either child after this year because both children will no longer be minors.

again thank to all with your contributions

By the way...just to clarify because this thread has been a little disjointed.

Once the child turns 18 and the ncp is no longer paying child support, the ncp MAY NOT claim the child as a dependent without the express approval of the cp (by signing form 8332).

Dad's BS answer that he still gets to claim the 18 year old college student is completely incorrect. The court cannot award the tax exemption to him if the court wanted to. The court no longer has jurisdiction over anything related to that particular child.