Dependency

[garygibson]

What is the name of your state? Florida

On December 1, 2006 I was granted legal custody of my 3 daughters. They had come to live with me since my ex wife's arrest on 9/30/06. (3 months); Prior to this, the kids spent their summer with me, with my ex having them over on alternating weekends. (3 months).

When my original child support order went through, the state of Florida determined that my share of the support for my children was over 72%. This was again ratified during my final divorce decree.

The IRS maintains that I cannot claim my children.

I have sent them copies of my support, to which they agree I met the mark. I sent them court documents that the kids lived with me following my ex's arrest on 9/30/06 (3 months). I also sent them two afidafits from members of management from my work documenting that the kids went with me to work each day during the summer of 2006 (ex wife took them on alternating weekends). (3 months). I also informed them that I would have them in my care on alternating weekends during the rest of the year (in excess of 36 days). I even documented the fact that I spent around $500 to send my oldest daughter to a one week church camp in July of 2006.

Despite my documentation, they continue to claim that I don't have the right to claim my children; that I must get their mother to release her right to claim them on form 8283 (not sure of the form number).

The ex is money hungry and will never agree to release her claim.

What am I missing? Do I have to take this to Tax court? And if so, what are my chances?

Frustrated Dad

[TinkerBelleLuvr]

Did you have the children more than half the year in 2006? Count the weekend before the summer, the summer (minus mom's weekends) and the time afterwards. If you don't have 183 days, then mom has to issue the 8332. Otherwise, you may have to help from the courts.

[garygibson]

Originally Posted by Ginny J

Did you have the children more than half the year in 2006? Count the weekend before the summer, the summer (minus mom's weekends) and the time afterwards. If you don't have 183 days, then mom has to issue the 8332. Otherwise, you may have to help from the courts.

From 9/30/07 - December 31, 2006- No visitation. (92 days). June - August (82 days); January - June /September (36 days); Total: 210 days.

Problem? Documentation. The IRS only wants to accept school documents or doctors visits. I could not change their school until after I had a court document in my hands and I didn't have to take them to a doctor.

[LdiJ]

Originally Posted by garygibson

From 9/30/07 - December 31, 2006- No visitation. (92 days). June - August (82 days); January - June /September (36 days); Total: 210 days.

Problem? Documentation. The IRS only wants to accept school documents or doctors visits. I could not change their school until after I had a court document in my hands and I didn't have to take them to a doctor.

Come up with documentation to prove that your wife was arrested and in jail for September 30th through December 31st. Your previous court order should be sufficient documentation to prove the time they spent with you prior to that. Make sure however, that you are adding up the days accurately.

Otherwise, take it to court and get a judge to order mom to sign form 8332.

[garygibson]

Originally Posted by LdiJ

Come up with documentation to prove that your wife was arrested and in jail for September 30th through December 31st. Your previous court order should be sufficient documentation to prove the time they spent with you prior to that. Make sure however, that you are adding up the days accurately.

Otherwise, take it to court and get a judge to order mom to sign form 8332.

They accept and acknowledge the period from 9/30 on... But they didn't accept the sworn afidavits nor my personal statement regarding my prior visitation periods.

Any other means outside of going to tax court? What would the Judge find acceptable?

[abezon]

Since you had the kids over half the year, you were the custodial parent & do not need a Form 8332. The problem is that some IRS agents insist that a court custody order is definitive, & some agents actually read the IRS manuals & know that custody means where the kids slept more often, regardless of what any court order says.

You could try tax court, but you'd be better to try the appeals office first. The appeals office is completely separate from the examiner's office & they do not require perfect evidence. I'd recommend you talk to an enrolled agent who handles representation & try to negotiate a consultation fee. You'll probably request that the case be reveiwed by a supervisor first, then request an appeallate review. Save court as a last resort.

[garygibson]

Originally Posted by abezon

Since you had the kids over half the year, you were the custodial parent & do not need a Form 8332. The problem is that some IRS agents insist that a court custody order is definitive, & some agents actually read the IRS manuals & know that custody means where the kids slept more often, regardless of what any court order says.

You could try tax court, but you'd be better to try the appeals office first. The appeals office is completely separate from the examiner's office & they do not require perfect evidence. I'd recommend you talk to an enrolled agent who handles representation & try to negotiate a consultation fee. You'll probably request that the case be reveiwed by a supervisor first, then request an appeallate review. Save court as a last resort.

Sound advice. Thank you