shared tax dependency

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

In a post divorce decree a judge had ruled that I am entitled to share (alternate) the tax dependency claim on our son if I pay 1/2 of the miscellaneous charges she incurred - medical, text books, travel - over and above the child support amount taken from my pay check. These charges, according to that ruling are to be submitted to me by Dec 31st of each year. She does not submit it by that date nor does she include copies of receipts, just a list of charges. Am I obligated to pay to share in the dependency claim if she is not fulfilling her side of the decree?

billl1 said:

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

In a post divorce decree a judge had ruled that I am entitled to share (alternate) the tax dependency claim on our son if I pay 1/2 of the miscellaneous charges she incurred - medical, text books, travel - over and above the child support amount taken from my pay check. These charges, according to that ruling are to be submitted to me by Dec 31st of each year. She does not submit it by that date nor does she include copies of receipts, just a list of charges. Am I obligated to pay to share in the dependency claim if she is not fulfilling her side of the decree?

Click to expand...

What does the order say about the itemized listing, does it specifically state that she must give you receipts? When did she give you the list and how did she get it to you?

It does not state receipts. It says ' subject to semester by semester statements submitted by 12/31 each year'.

She gave her itemized list via email the 1st week of January.

billl1 said:

She gave her itemized list via email the 1st week of January.

Click to expand...

Let's back up.

What does the order say about the deduction. Word for word, but without the names. Not your interpretation, but the exact wording.

billl1 said:

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

In a post divorce decree a judge had ruled that I am entitled to share (alternate) the tax dependency claim on our son if I pay 1/2 of the miscellaneous charges she incurred - medical, text books, travel - over and above the child support amount taken from my pay check. These charges, according to that ruling are to be submitted to me by Dec 31st of each year. She does not submit it by that date nor does she include copies of receipts, just a list of charges. Am I obligated to pay to share in the dependency claim if she is not fulfilling her side of the decree?

Click to expand...

I think its a grey area. The order clearly ties in the dependency exemption with you sharing additional costs above and beyond child support, therefore if you don't actually share in those costs, its questionable whether or not you would be entitled to the exemption. However, at the same time mom is supposed to give you notice by a certain date, and therefore its unclear as to whether or not that means you do not have to pay, but still get the exemption.

What is the exact wording (word for word) of your court order regarding this issue?

"The court finds: it is equitable that Petitioner gets tax dependency exemption for Thomas for 2012 and 2014 provided Petitioner pays his share of college including 3 round-trips per school year, subject to semester-by-semester statements to Petitioner. It is HEREBY ORDERED: If he pays his share of college costs pursuant to the decree subject to semester by semester statements submitted by 12/31 each year with outstanding charges as of that date, going to the next calendar year, then Petitioner may claim Thomas in 2012 and 2014, and Respondent will give over the appropriate form to him within 7 days of receipt of all payments."

billl1 said:

"The court finds: it is equitable that Petitioner gets tax dependency exemption for Thomas for 2012 and 2014 provided Petitioner pays his share of college including 3 round-trips per school year, subject to semester-by-semester statements to Petitioner. It is HEREBY ORDERED: If he pays his share of college costs pursuant to the decree subject to semester by semester statements submitted by 12/31 each year with outstanding charges as of that date, going to the next calendar year, then Petitioner may claim Thomas in 2012 and 2014, and Respondent will give over the appropriate form to him within 7 days of receipt of all payments."

Click to expand...

Why is this question coming up now? The tax year being processed now is 2011.

Your order clearly states that you are to pay for 1/2 of college expenses, which is different than what you said originally. If you don't pay 1/2, even if she provided info to you late, then you should not get the exemption.

billl1 said:

"The court finds: it is equitable that Petitioner gets tax dependency exemption for Thomas for 2012 and 2014 provided Petitioner pays his share of college including 3 round-trips per school year, subject to semester-by-semester statements to Petitioner. It is HEREBY ORDERED: If he pays his share of college costs pursuant to the decree subject to semester by semester statements submitted by 12/31 each year with outstanding charges as of that date, going to the next calendar year, then Petitioner may claim Thomas in 2012 and 2014, and Respondent will give over the appropriate form to him within 7 days of receipt of all payments."

Click to expand...

You paying is subject to the statements being submitted by 12/31 of each year. But truthfully, you got the statements. How much are you arguing over?

billl1 said:

"The court finds: it is equitable that Petitioner gets tax dependency exemption for Thomas for 2012 and 2014 provided Petitioner pays his share of college including 3 round-trips per school year, subject to semester-by-semester statements to Petitioner. It is HEREBY ORDERED: If he pays his share of college costs pursuant to the decree subject to semester by semester statements submitted by 12/31 each year with outstanding charges as of that date, going to the next calendar year, then Petitioner may claim Thomas in 2012 and 2014, and Respondent will give over the appropriate form to him within 7 days of receipt of all payments."

Click to expand...

You do not get to claim Thomas with this year's tax filing. This year we are going to file 2011 taxes.

I suggest you pay her.

Antigone* said:

You do not get to claim Thomas with this year's tax filing. This year we are going to file 2011 taxes.

I suggest you pay her.

Click to expand...

I agree on both items. OP doesn't get to claim 2011 regardless of whether he got the statements on time or not. And there's nothing that says that the statements have to be received within a certain number of days for payment to be due.

For next year, if Mom sends him a statement by Dec 31, then he has to pay it before he can claim the exemption. There is no time limit on how soon he must pay it, so 'reasonableness' would probably apply. It would probably be easier to pay it quickly to avoid a battle. Then Mom has to give him an 8332 form within 7 days after he pays her.

The problem arises if Mom doesn't send him the statements by Dec 31. The order says that he is entitled to the deduction if Mom hasn't sent him any statements, but it does not specify that she must sign an 8332 form (since the order says that she must sign the 8332 within a week after receiving payment. If Mom decides that the deduction is worth more than the reimbursement, she could make OP's life miserable by not sending a statement (or by waiting until April 16).

Now, if it goes to court, Mom would lose. Dad is clearly entitled to the deduction as long as he's paid any statements received before Dec 31. But it could get messy if Mom wants to be a pain.

Regardless, the answer is clear for now - OP is not entitled to the 2011 deduction and OP is obligated to pay the statement regardless of the date it was received.

shared tax dependcy

Thanks. I understand now not to press the due date btton. The out of pocket items she is listing and not providing a receipt for. This is mot college tution but misc charges over and above tuition and my child support. When the judge says 'statements' I am not sure if that means receipts of payments or invoices for this 'misc' which are quite considerable.

billl1 said:

Thanks. I understand now not to press the due date btton. The out of pocket items she is listing and not providing a receipt for. This is mot college tution but misc charges over and above tuition and my child support. When the judge says 'statements' I am not sure if that means receipts of payments or invoices for this 'misc' which are quite considerable.

Click to expand...

If the decree doesn't specifically state what documentation is required, I would probably put the money into a savings account and tell her that the money is there and you will be happy to pay it once you receive an appropriate receipt.

She will then have to either provide you with a receipt or else take you to court. If she takes you to court, the judge can either order her to provide the receipt or order you to pay it even without a receipt. In the former case, you got what you needed. In the latter case, you're no worse off than if you pay it (other than, if you choose to use an attorney, your legal expenses).

There is an extreme outside chance that the court would hold you in contempt for not paying, but I would be very, very surprised to see that happen if you agree to pay upon her sending you receipts.

Shared tax dependency

If she doesn't submit the receipts she will, as well, undoubtedly not provide me with the release of dependency form. She makes more with the dependance deduction than with my paying for her misc receipts. I Think I am going to file a motion and ask the judge for clarification.

Thanks all for your time and consideration on this matter.[/B]

These grey areas in divorce decrees, one can drive a truck through. All of this type of minutia should of been spelled out in the original decree. Something has simple as provide receipts for items charged outside of child support, especially medical receipts and insurance claims. I get the medical charges itemized with no receipt nor insurance receipt for payment or itremization.

billl1 said:

If she doesn't submit the receipts she will, as well, undoubtedly not provide me with the release of dependency form. She makes more with the dependance deduction than with my paying for her misc receipts. I Think I am going to file a motion and ask the judge for clarification.

Thanks all for your time and consideration on this matter.[/B]

These grey areas in divorce decrees, one can drive a truck through. All of this type of minutia should of been spelled out in the original decree. Something has simple as provide receipts for items charged outside of child support, especially medical receipts and insurance claims. I get the medical charges itemized with no receipt nor insurance receipt for payment or itremization.

Click to expand...

You are certainly entitled to file a motion for clarification if you wish, but if it were me, I'd simply wait until next year and if she doesn't sign the form, file for contempt. That will be easier than filing a motion for clarification. Plus, there's no point buying trouble. Maybe it won't be an issue.

As I said, personally, I would not pay a statement that didn't have receipts. I would put the money into an account and tell her that it's waiting for her as soon as she provides receipts. If she doesn't like that, let HER file for contempt - and you can get the judge to clarify at that time.