Claiming for dependent

[gemini78]

What is the name of your state? CA
My boyfriend is divorced with 2 kids, one of which he gets at least 50% or more per year. His ex has been claiming both kids on taxes since their divorce. She used to have the kids more than 50% of the time but this has changed over the years. They've been divorced for 8 years and he has been paying child support. Can my bf start claiming one of the kids next year as his dependent?What steps does he need to take? Do we need a new court ruling or lawyer?

Thank you for any help!

 

[LdiJ]

What is the name of your state? CA
My boyfriend is divorced with 2 kids, one of which he gets at least 50% or more per year. His ex has been claiming both kids on taxes since their divorce. She used to have the kids more than 50% of the time but this has changed over the years. They've been divorced for 8 years and he has been paying child support. Can my bf start claiming one of the kids next year as his dependent?What steps does he need to take? Do we need a new court ruling or lawyer?

Thank you for any help!

There are two issues to address:

First, what do their court orders say?, and

Second, can he prove, with hard. cold evidence that he has one of the children more than 50% of the year?

 

[FlyingRon]

There are two issues to address:

First, what do their court orders say?, and

Yes, normally the court puts a stipulation as to who gets the tax break in.

Having the kids *IS* not a deciding factor. The tax rule is who provides more than half for their support. Child support can certainly make the non-custodial parent the one who would be entitled to the deduction as far as the IRS is concerned.

 

[LdiJ]

Yes, normally the court puts a stipulation as to who gets the tax break in.

Having the kids *IS* not a deciding factor. The tax rule is who provides more than half for their support. Child support can certainly make the non-custodial parent the one who would be entitled to the deduction as far as the IRS is concerned.

And that would be wrong. The rule that is NOW in place, is that as long as the two parents combined pay more than 50% of the children's support, the exemption always goes to the parent with whom the children primarily resides, unless that parent signs a form 8332 (or its equivalent) releasing the exemption to the other parent.

 

[abezon]

Or unless there is a court order to the contrary.

Tax benefits that depend solely on the residency of the kids (where they sleep most nights) include filing as head of household, claiming child care expenses, & claiming earned income credit. A court order can only affect the dependency exemption & child tax credit.

Keep a detailed log/calendar noting what nights the kids spend at his place, 'cause if both parties claim head of household for the same kids, the IRS will audit! The custody order is not controlling, but if he's going to claim the kids when the court documents show their mother has primary physical custody, he'd better have excellent proof. Hence the calendar suggestion.

If the change in custodial time is significant, he might be able to get the child support order changed (exemptions or $$). Prepare for a fight!

 

[gemini78]

Claiming a dependent

Thank you for all the responses. We do have logs of when the kids are staying with them.He tried to talk to his ex baout claiming said kid this year and her response was: he could claim the kid if he agrees to pay for her braces. Is this reasonable? She ended up claiming anyway because he did not agree to this arrangement. Can he go ahead and claim next year considering there are logs to prove he has the kid more than 50%, without her agreeing verbally or signing form 8332?
There are other issues of her not feeding the kids sometimes or not picking up the kids on time from school.

 

[LdiJ]

Thank you for all the responses. We do have logs of when the kids are staying with them.He tried to talk to his ex baout claiming said kid this year and her response was: he could claim the kid if he agrees to pay for her braces. Is this reasonable? She ended up claiming anyway because he did not agree to this arrangement. Can he go ahead and claim next year considering there are logs to prove he has the kid more than 50%, without her agreeing verbally or signing form 8332?
There are other issues of her not feeding the kids sometimes or not picking up the kids on time from school.

From an IRS standpoint he could claim the child if he can prove that the child lives with him more than 50% of the year.

However, if the court orders say something different, then he could end up in trouble in family court.