CP never signed 8332

What is the name of your state?

Court order states that NCP gets 1 child (named specifically) each year for taxes, it also reads CP gets other child (named specifically) each year for taxes. It also states that "NCP must be current on child support".

So my question is: is NCP correct that he/she does not need CP to sign 8332, if Court order says NCP is to get every year as long as child support is current?

What ramifications/penalities can happen to CP, if this form is not filled out and submitted to IRS?

What ramifications/penalities can happen to NCP, if this form is not filled out and submitted to IRS?


Can this form be submitted now to replace years that it was not signed?

The exemption award is conditional on the NCP being current in support, so a Form 8332 is needed every year. If the NCP is curent in support & the CP doesn't sign the 8332 for spite, the NCP can ask for a contempt hearing & the judge will tell the CP to sign now or go to jail. The NCP should also request costs & attorney fees against the CP for making the NCP get the courts involved. Some judges rarely award them, but some judges really *hate* these sorts of games & punish the CP to make sure they don't have to go through this every year.

The CP can sign 8332s for any prior tax year. However, the NCP can only receive a refund for years 2004-2007. An 8332 for an earlier year probably won't get the NCP a refund, but could reduce an underlying debt.

The 8332 is submitted to the IRS as part of the NCP's return. The CP just gives it to the NCP. Penalties against the CP for not signing the form are up to the family court judge. Penalty against the NCP for not submitting the form with his/her return is that the IRS denies the dependency exemption if they notice.