custodial parent to stop working

[mcwildman]

Hi from Illinois. My husband and I have been paying child support to a woman with whom he had a "one night stand" 7 years ago. The mother lived at home with her parents and her son for 5 1/2 years after her son's birth while collecting our money, buying a new car and remodeling a house. She received grant money to help pay for his daycare despite the $400 a month she received from us. Two years ago, she took us back to court and had the amount raised to $600 per month - her explanation was that she "is entitled to do so every 3 years.". She moved out of her parents house in November 2001 and within 3 months her current boyfriend moved in with her and her son.
I've received information that she is now considering quitting her job at a local daycare facility to stay at home and possibly only watch children before and after school during the school year at a rate of $50 per week per child, in able to spend more time with her son.
From everything I've read, my husband would not be able to quit his job and do home daycare in order to spend more time with our daughters as he has an "obligation" to support this other child. I'm just curious if she can get away with this? Doesn't she have as much responsibility to support her son as we do?
Thank you.

 

[roamer5]

From an income tax point of view, the only thing I can think of to help you would be if the child's mother signed the following form:

8332 Release of Claim For Exemption

This would allow you to claim your husband's child as a dependent on your income tax return. You would attach this form to your return.

 

[loku]

To answer your question, the woman does have a legal obligation to help support her child and if you could prove she was not trying to do so, that could help as far as your husband’s child support obligation, but it is very very difficult to prove that a mother is not living up to that obligation—so much so that practically speaking there is nothing you can do about it.

As for the tax implications, if your husband is not now taking the exemption for the child, Form 8332 Release of Claim For Exemption, would give him that right; however, the mother would probably not sign the form. Even so, your husband could claim the exemption if he could show that he provides more than half the support for the child (this is a different rule than if he had been married to the mother). To find out how the IRS determines who provides more than half the support see IRS Publication 17, Your Federal Income Tax, which you can download for free at the IRS site at: http://www.irs.ustreas.gov/forms_pubs/index.html