Tax Questions

[dmk831]

What is the name of your state? Pennsylvania

What I would like to fin out is this ...
When it comes to filing taxes and claiming your children, if a child moves in with her father and has nothing to do with the mother and the most current divorce decree shows shared physical and legal custody but the current custody order shows the mother as the custodial parent , who has the right to claim the child. Please keep in mind that since 2001 this child has lived with her dad, been 100% supported by her dad, and filed her last 2 returns at this address. Please help.

 

[LdiJ]

What is the name of your state? Pennsylvania

What I would like to fin out is this ...
When it comes to filing taxes and claiming your children, if a child moves in with her father and has nothing to do with the mother and the most current divorce decree shows shared physical and legal custody but the current custody order shows the mother as the custodial parent , who has the right to claim the child. Please keep in mind that since 2001 this child has lived with her dad, been 100% supported by her dad, and filed her last 2 returns at this address. Please help.

Well...the first question that would come to my mind (as a tax preparer) is how old is the child? The second question would be, is the child in full time school? The third question would be, how much does the child earn?...after that point I would have other questions based on the answers to those.

So...either give a whole lot more detail or go get advice from a tax preparer...without leaving out any details.

 

[dmk831]

Pennsylvania State

Hi. Thanks for taking the time to try and help, sorry I wan't so clear. The child is currently a senior in high school and will be going to college as a full-time student in the fall. She is 18 and turned 18 in October 2004. Her income from last year was $2700.00. This child moved in with her Dad in November of 2001 and had very little contact and absolutely no support from her mother. At this time no one contesting her moving in with him so to be able to keep her in the same school and avoid a custodey hearing where she would have to testify to a judge how she felt, the custody order was never changed which is completely different from the divorce decree. The father claimed this child for the 2003 tax year with no problems. At this point he filed electronically and was rejeceted and then found out that she had claimed this child. All the rules state that the child normally lives with the custodial parent and normally that custodial parent supports that child and has the right to claim her, however this is not a normal situation. Help is always much appreciated!!!

 

[LdiJ]

Pennsylvania State

Hi. Thanks for taking the time to try and help, sorry I wan't so clear. The child is currently a senior in high school and will be going to college as a full-time student in the fall. She is 18 and turned 18 in October 2004. Her income from last year was $2700.00. This child moved in with her Dad in November of 2001 and had very little contact and absolutely no support from her mother. At this time no one contesting her moving in with him so to be able to keep her in the same school and avoid a custodey hearing where she would have to testify to a judge how she felt, the custody order was never changed which is completely different from the divorce decree. The father claimed this child for the 2003 tax year with no problems. At this point he filed electronically and was rejeceted and then found out that she had claimed this child. All the rules state that the child normally lives with the custodial parent and normally that custodial parent supports that child and has the right to claim her, however this is not a normal situation. Help is always much appreciated!!!

Did the custody orders make any reference to the tax exemption? If they did, then mom could have had the right to claim her. However if they didn't then under the IRS regs the father is the one that has the right to claim her.......because she lives with him and because he provides more than 50% of her support. Dad should go ahead and file a paper return. He will get his refund and later on down the road the IRS will investigate. Eventually mom will have to pay the IRS back. Actually, dad should probably go ahead and file the paper return even if the orders DID reference the tax exemption, because he clearly is the one entitled under the IRS regs.

 

[dmk831]

Thanks so much for your advice, and there is nothing in the custody order referencing exemptions or taxes at all. Thanks again!