Claiming a dependent without a custody order

[nikkiw]

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

My ex and I were never married, and we also have not went to court for custody for my daughter...we have a verbal agreement that has been working so far. If he wants to claim my daughter for taxes this year, do I need to fill out & sign a Form 8332 for him to do so? When counted up the number of overnights, I have her 8 months & he has her 4 months out of the year.

Thanks,
Nikki

 

[Proserpina]

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

My ex and I were never married, and we also have not went to court for custody for my daughter...we have a verbal agreement that has been working so far. If he wants to claim my daughter for taxes this year, do I need to fill out & sign a Form 8332 for him to do so? When counted up the number of overnights, I have her 8 months & he has her 4 months out of the year.

Thanks,
Nikki

From what you've said, he doesn't actually qualify according to IRS rules.

You can sign if you want, but there's nothing compelling you to do so.

 

[LdiJ]

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

My ex and I were never married, and we also have not went to court for custody for my daughter...we have a verbal agreement that has been working so far. If he wants to claim my daughter for taxes this year, do I need to fill out & sign a Form 8332 for him to do so? When counted up the number of overnights, I have her 8 months & he has her 4 months out of the year.

Thanks,
Nikki

To add to what Pro said...

The IRS defines custody their own way, so it doesn't matter whether or not you have any custody orders or what those custody orders say. The IRS defines the custodial parent as the parent who has the most overnights with the child during a calendar year. Your ex cannot claim your child unless you give him a signed form 8332, and again, as Pro said, its totally up to you whether or not you give him one.

 

[TheGeekess]

To add to what Pro said...

The IRS defines custody their own way, so it doesn't matter whether or not you have any custody orders or what those custody orders say. The IRS defines the custodial parent as the parent who has the most overnights with the child during a calendar year. Your ex cannot claim your child unless you give him a signed form 8332, and again, as Pro said, its totally up to you whether or not you give him one.

Dad cannot use Princess to claim HOH, EIC or Childcare credits. Even if you sign an 8332 for him.

 

[LdiJ]

Dad cannot use Princess to claim HOH, EIC or Childcare credits. Even if you sign an 8332 for him.

Absolutely...that was an important point to make.

 

[latigo]

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

My ex and I were never married, and we also have not went to court for custody for my daughter...we have a verbal agreement that has been working so far. If he wants to claim my daughter for taxes this year, do I need to fill out & sign a Form 8332 for him to do so? When counted up the number of overnights, I have her 8 months & he has her 4 months out of the year.

Thanks,
Nikki

If you are agreeable to allowing the father to claim the child dependency exemption for any given taxable year or years - then under the circumstances you have described - he can legally do so ONLY if as you have suggested you voluntarily sign and provide him with a completed IRS Form 8332 for the years in issue.

If anyone questions whether such action on your part would be effective and acceptable to IRS, they should read the decision handed down by the United States Tax Court in the case of King vs. Lopez, , 121 T. C. No. 12, Filed September 2, 2003.

 

[LdiJ]

If you are agreeable to allowing the father to claim the child dependency exemption for any given taxable year or years - then under the circumstances you have described - he can legally do so ONLY if as you have suggested you voluntarily sign and provide him with a completed IRS Form 8332 for the years in issue.

If anyone questions whether such action on your part would be effective and acceptable to IRS, they should read the decision handed down by the United States Tax Court in the case of King vs. Lopez, , 121 T. C. No. 12, Filed September 2, 2003.

I don't think that anyone did question whether or not signing form 8332 would be effective.

However, parts of that case are no longer good law...because the laws/regs have changed. There was a major change in 2005, and a later change in 2009.