custodial parent refuses to sign tax form 8332

[melanie679]

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

how can we force my stepson's mother to sign the tax form 8332 so we can claim him on our taxes. the court orders instruct that she is to sign the form every other year, but the child is 6 years old and she hasn't signed once. can we press charges if she refuses this year (we are supposed to have all odd numbered years and my husband has never missed a child support payment)
thank you!

 

[TinkerBelleLuvr]

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

how can we force my stepson's mother to sign the tax form 8332 so we can claim him on our taxes. the court orders instruct that she is to sign the form every other year, but the child is 6 years old and she hasn't signed once. can we press charges if she refuses this year (we are supposed to have all odd numbered years and my husband has never missed a child support payment)
thank you!

Can you specify the exact verbage of the clause that allows your HUSBAND to claim the child? I am looking for any restrictions, such as, must be current on support, etc.

 

[LdiJ]

Can you specify the exact verbage of the clause that allows your HUSBAND to claim the child? I am looking for any restrictions, such as, must be current on support, etc.

If the judge ordered her to give him a signed form 8332, then odds are its not an agreement with her signature, and that's one of the other requirements.

 

[melanie679]

Can you specify the exact verbage of the clause that allows your HUSBAND to claim the child? I am looking for any restrictions, such as, must be current on support, etc.

"Parties shall alternate the tax exemption for the minor child. The mother shall take the exemption for odd-numbered tax years and the father shall take the exemption for even-numbered tax years. The father must be current in his child support obligation in the tax year for which he is to take the tax exemption in order to take the exemption.

"If the payments are current, the mother shall provide the father for each entitled year with an executed IRS Form 8332 or it's equivalent no later than Jan 31st of the year immediately following the year for which the tax exemption is to be claimed. The purpose of this provision is to ensure prompt and regular child support payments; therefore, exemptions lost by failure to be current on support payments cannot be claimed later or asserted by subsequent payment of back payments arrears, nor claimed as a set-off for unpaid support.

"The parents shall sign the federal income tax dependency exemption waiver"

He is current in his support obligation. We sent her the form in 2006, but she refused. We notified her that we plan to send it again (for her to sign and send back) and she said that she "doesn't have to send us anything"

What can we do??

 

[TinkerBelleLuvr]

You can file for contempt of court for failing to follow the court order. Now, you can figure out what your taxes/refund would have been had you claimed the child. You can take that to court and have her required to pay you that amount in a specified time. Or, you can have her sign the form while in court and force both parties to amend their return.

Even if you were to amend the returns for 2002 and 2004, you would NOT be issued a refund from the IRS at this point. You could get a refund for 2006 if you amend the return.

If it were me, I would have the documentation to have her cough up the differences on the 2002 & 2004 returns, force her to sign the 8332 for 2006 so that both parties amend their returns.

Timing:
You can file now and do the above, or wait until she refuses by January 31, 2009 and do all four years. I don't know if the judge would give you 2002 & 2004 because you have waited this long.

You must have the documentation to prove that you were current for those years.