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Claiming a dependant on income tax return

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TAXED OUT

Junior Member
What is the name of your state (only U.S. law)? NH

My ex-husband and I both claimed our son on our individual 2007 tax returns. Our divorce decree states that he can claim him provided his child support payments are up to date. I called the IRS to ask how to interpret it since the first 6 months of the year he was delinquent and I had to take him to court in order to get the child support payments. By the end of the year, however, he was up to date. The IRS said that since there was a provision in the divorce decree, the IRS laws take precedent. They asked me a number of questions, such as "did I have custody of our son more than 50% of the year". I did have primary custody and after answerng all their questions, I was told I could claim him. So I did, but so did my ex-husband. I got a refund, and I believe he did too. I'm afraid they will eventually discover this and then say that I have to return the money because I was given the wrong nformation. (They have given me the wrong advice in the past). So, what is th law regarding this matter?

Thank you
 


TinkerBelleLuvr

Senior Member
Our divorce decree states that he can claim him provided his child support payments are up to date
By the end of the year, however, he was up to date.
I believe you answered your own question. When the year completed, his status was "up-to-date." You will need to amend your 2007 tax return to remove your son as your dependent.

Now, if you were the custodial parent for more than half the year, you are the person who can qualify for the following:
head-of-household (other requirements)
child & dependent care credit
earned income credit

The court order does rule on this one.
 

LdiJ

Senior Member
I believe you answered your own question. When the year completed, his status was "up-to-date." You will need to amend your 2007 tax return to remove your son as your dependent.

Now, if you were the custodial parent for more than half the year, you are the person who can qualify for the following:
head-of-household (other requirements)
child & dependent care credit
earned income credit

The court order does rule on this one.
The IRS is still going to find in her favor. She won't be the one that the IRS makes pay back her refund.

Her problem is with the state court judge, who is going to find her in contempt of court for not obeying the court orders. She is going to be ordered to pay back her ex, and probably fined on top of that too.

Therefore, I echo your advise. She needs to amend her return, claim head of household status with the child as her qualifying child, and pay back any excess refund she received.
 

TinkerBelleLuvr

Senior Member
Ldij, thanks for expounding on my answer. It's like the math problem where the teacher tells you to show you ALL the work. I knew that she'd be fine with the IRS since she probably didn't give her X the 8332. But knew that she'd be in bigger doo-doo with the judge.
 

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