What is the name of your state (only U.S. law)? CA
Hi, not sure if this question is best answered here or in Child Support forum but I'll start here. The Order regarding child support is from 2005. I am the custodial parent. The court decreed in 2005 that Father would file as single and I would file HOH. The Order stated that we would each be entitled to two exemptions (one personal and one for one of our two children). I completed a release form for one year and father did not ask for one the remaining years but we continued to take one child each. However this year things are very different. Father is now married and has a new child born in 2014. So he can now file as HOH or married filing jointly whichever he prefers and he will now have his new child to as an exemption.
I want to claim both children this year as it makes a huge difference to me financially. The court order was vague about how long the 2 exemptions clause was to continue. It did not address the situation of Father's filing status changing from Single to Head of Household. So much has changed in the intervening years. I've been reading the IRS rules and it appears I am entitled to revoke the release at any time. Does anyone see any issue with me informing Father that I will be claiming both children this year?
I found this on AVVO
"What if the decree awards the exemption to the noncustodial parent?
Often, one or both sides use the dependency exemption as a bargaining chip to get what they want in the divorce. When this happens, the custodial parent typically assumes that he or she is legally obligated to forfeit any dependency exemptions that the court awards to the noncustodial parent in the divorce decree. This is a common, and often expensive, misconception. Because federal law supersedes state law, the IRS ultimately decides which parent claims the dependency exemption. No matter what the divorce decree says, the noncustodial parent cannot properly claim a dependency exemption unless he or she attaches the signed Form 8332 to his or her tax return documenting the custodial parent's written consent. Attaching a copy of the divorce decree to the return is not an acceptable substitute. If Form 8332 is not attached to the noncustodial parent's tax return, the IRS ultimately will deny the dependency deduction. So for tax purposes, the divorce decree is virtually irrelevant."
Hi, not sure if this question is best answered here or in Child Support forum but I'll start here. The Order regarding child support is from 2005. I am the custodial parent. The court decreed in 2005 that Father would file as single and I would file HOH. The Order stated that we would each be entitled to two exemptions (one personal and one for one of our two children). I completed a release form for one year and father did not ask for one the remaining years but we continued to take one child each. However this year things are very different. Father is now married and has a new child born in 2014. So he can now file as HOH or married filing jointly whichever he prefers and he will now have his new child to as an exemption.
I want to claim both children this year as it makes a huge difference to me financially. The court order was vague about how long the 2 exemptions clause was to continue. It did not address the situation of Father's filing status changing from Single to Head of Household. So much has changed in the intervening years. I've been reading the IRS rules and it appears I am entitled to revoke the release at any time. Does anyone see any issue with me informing Father that I will be claiming both children this year?
I found this on AVVO
"What if the decree awards the exemption to the noncustodial parent?
Often, one or both sides use the dependency exemption as a bargaining chip to get what they want in the divorce. When this happens, the custodial parent typically assumes that he or she is legally obligated to forfeit any dependency exemptions that the court awards to the noncustodial parent in the divorce decree. This is a common, and often expensive, misconception. Because federal law supersedes state law, the IRS ultimately decides which parent claims the dependency exemption. No matter what the divorce decree says, the noncustodial parent cannot properly claim a dependency exemption unless he or she attaches the signed Form 8332 to his or her tax return documenting the custodial parent's written consent. Attaching a copy of the divorce decree to the return is not an acceptable substitute. If Form 8332 is not attached to the noncustodial parent's tax return, the IRS ultimately will deny the dependency deduction. So for tax purposes, the divorce decree is virtually irrelevant."
) and since the IRS made changes in 2008 to Code Sec. 152(e)(2)(A) the IRS now requires the noncustodial parent to attach a signed Form 8332 each year. The judge in our case never ordered that I sign this form (likely as it was issued prior to the law change in 2008). 