Claiming dependent

[MICHAEL RICKETT]

What is the name of your state (only U.S. law)? AL
My ex-wife claimed one of our two children in which she hasn't claimed in a couple of years due to inability to support them I stepped in and went to court to get custody in which I got in 2006. I've claimed both since then even though our original decree states we're to each claim one. I hadn't taken her to court to get her to pay child support until this year because she's taken no interest in their lives. This year she decides to file and claim one and when I file it's rejected for two claims for one s.s. number. That's gonna cost me $1225 if I let it go. I have custody and they both live with me all year with not even one night spent with their mother. Do I have the right to claim even though the decree hasn't been updated or does the IRS see things differently? Will I be in contempt of court if I file and win the IRS judgement for the tax credit?

 

[FlyingRon]

If the your child lives with you for more than half the year and is not providing their own support and taking an exemption for themselves you can take the exemption. The judge can't overrule the Federal tax law. The only time the decree entitlement matters is when you both could claim the child as a qualifying child (this usually happens only the year you guys split up).

 

[LdiJ]

If the your child lives with you for more than half the year and is not providing their own support and taking an exemption for themselves you can take the exemption. The judge can't overrule the Federal tax law. The only time the decree entitlement matters is when you both could claim the child as a qualifying child (this usually happens only the year you guys split up).

Dangerous advice Ron...

You are absolutely correct that the IRS would side with dad and that the judge cannot overrule the Federal Tax Law...assuming that the court orders do not qualify as a substitute for form 8332.

However, the state court judge CAN punish dad for not obeying the court orders...and many of them punish parents quite harshly when they take the tax deduction when the orders say that the other parent gets it.

This dad's risk is not with the IRS, its that the state court judge will not be pleased with him and will exact financial punishment.

On top of that, like I said, for 2008 only (from 2009 forward court orders will not be accepted) if the court order is unconditional, then it counts as a substitute for form 8332, and therefore its not 100% guaranteed that he would win with the IRS either.