Federal Law over State Law?

[tmsinWA]

What is the name of your state?What is the name of your state?What is the name of your state?Washington
SORRY FOR THE LONG POST!!

Here is my dilema...divorce decree (originally in Oregon state - 1997) states "Husband shall be entitled to the tax dependency exemption for the minor children so long as he is current in his child support obligation". **note, I have 100% full custody of both daughters, 365 days a year!** Soon after the original decree, my ex and I signed an agreement that stated that he could claim our oldest daughter and I could claim our youngest daughter so long as he is current in his child support obligation. We both signed and dated this form, and it included each childs name...however our SSN's are not on this form therefore, from my understanding it cannot be used in place of a Form 8332. <is that the correct assumption?>
<jump forward a year>
In December 1998, the decree was amended in California due to deficiency in support and subsequently his wages were garnished and he was ordered to pay arreage. From 1998 through 2002 we have both been abiding by our written agreement (though not a leagal tax form).
<jump forward again>
In 2003, my ex-huband decided that he didn't need to abide by our agreement and that since the original decree states he can claim exemption so long as he is current...he started claiming both our daughters. He claimed both of our daughters again in 2004.

I have been researching and have concluded the following <please correct if wrong>:
(1) since the decree is "conditional", he must provide a Form 8332 with his taxes if he is to claim dependency credit (i.e I'm the custodial parent).
(2) said conditionality creates ambiguity with regards to exemption years, therefore the exemption should fall to custodial parent (i.e. myself) unless a Form 8332 is signed
(3) Because of his deliquency in support in 1997 (though he is current now), the decree does not include anything with regards to how the exemption should be enforced (i.e does he lose his ability for exemption until he is current, or does the fact that he was deliquent once create that exemption null and void?)
(4) Even though our SSN's are not included in the signed agreement (after the decree was final -- not filed in court), could this be used instead of Form 8332 since it almost "substantially" conforms to the form (i.e. everything but the SSN's)
(5) State law in cases of abiguity can not make rulings with regards to Federal law. (i.e in such cases federal law takes precedece?).
(6) Am I within my rights to continue to claim my yougest daughter, as agreed? I have not signed a Form 8332 for our oldest daughter (though I have offered one if he allows me to claim the youngest)

Any advice would be appreciated....I plan to consult a tax attorney in the next week or so, but this has been keeping me up at night!

 

[Snipes5]

What is the name of your state?What is the name of your state?What is the name of your state?Washington
SORRY FOR THE LONG POST!!

Here is my dilema...divorce decree (originally in Oregon state - 1997) states "Husband shall be entitled to the tax dependency exemption for the minor children so long as he is current in his child support obligation". **note, I have 100% full custody of both daughters, 365 days a year!** Soon after the original decree, my ex and I signed an agreement that stated that he could claim our oldest daughter and I could claim our youngest daughter so long as he is current in his child support obligation. We both signed and dated this form, and it included each childs name...however our SSN's are not on this form therefore, from my understanding it cannot be used in place of a Form 8332. <is that the correct assumption?>
<jump forward a year>
In December 1998, the decree was amended in California due to deficiency in support and subsequently his wages were garnished and he was ordered to pay arreage. From 1998 through 2002 we have both been abiding by our written agreement (though not a leagal tax form).
<jump forward again>
In 2003, my ex-huband decided that he didn't need to abide by our agreement and that since the original decree states he can claim exemption so long as he is current...he started claiming both our daughters. He claimed both of our daughters again in 2004.

I have been researching and have concluded the following <please correct if wrong>:
(1) since the decree is "conditional", he must provide a Form 8332 with his taxes if he is to claim dependency credit (i.e I'm the custodial parent).
(2) said conditionality creates ambiguity with regards to exemption years, therefore the exemption should fall to custodial parent (i.e. myself) unless a Form 8332 is signed
(3) Because of his deliquency in support in 1997 (though he is current now), the decree does not include anything with regards to how the exemption should be enforced (i.e does he lose his ability for exemption until he is current, or does the fact that he was deliquent once create that exemption null and void?)
(4) Even though our SSN's are not included in the signed agreement (after the decree was final -- not filed in court), could this be used instead of Form 8332 since it almost "substantially" conforms to the form (i.e. everything but the SSN's)
(5) State law in cases of abiguity can not make rulings with regards to Federal law. (i.e in such cases federal law takes precedece?).
(6) Am I within my rights to continue to claim my yougest daughter, as agreed? I have not signed a Form 8332 for our oldest daughter (though I have offered one if he allows me to claim the youngest)

Any advice would be appreciated....I plan to consult a tax attorney in the next week or so, but this has been keeping me up at night!

1. That is correct

2. No, it isn't ambiguous, but it's still the exemption of the custodial parent.

3. No, one-time delinquency does not void the agreement, unless the agreement says so.

4. No, because it is conditional on support being current. That is the ambiguous part.

5. You are misapplying this principle in your case. The tax code and an agreement in family court can't supercede each other that easily.

6. You can, however...

If the court says he gets the exemption if he is current, and he is in fact current, you HAVE to sign that form, regardless of the fact that the IRS will allow you to take the exemption if you don't sign the 8332.

In other words, if you don't sign the 8332, and your ex decides to take you to court over it, you'll be looking up at a very very angry judge. That's what I meant by answer number 5.

If you qualify, you can still claim the child for EIC, even if you don't claim the exemption.

Regardless of the exemption status, your ex cannot claim your child for EIC, since the child did not live with him.

Snipes

 

[tmsinWA]

What I meant regarding point (5) is that state court rulings cannot take precedence over federal court. The divorce decree does not state that I am required to provide information for tax purposes (i.e. Form 8332) or does it even suggest that I should -- though I agree that it is implied. When there is ambiquity with regards to the state rulings, federal court laws supercede state laws therefore, by default I would be allowed the exemption since I'm the custodial parent. <whether this is right or wrong....it's still correct>

I agree that I "should" sign the 8332 and I've offered for our oldest daughter. Since we had an agreement, I plan to stick to that (legal or not).....I am not claiming our oldest daughter, only the youngest. I'm willing to face a family court judge regarding this matter. Actually, I look forward to it. My ex hasn't had contact with his children consistently since 1997 and our oldest daughter has had a VERY rough time because of it. I just recently had the case moved from California to Washington family court for this exact reason. (he was notified of the preceding and didn't even respond -- and he lives in California!) My ex has been in contempt more than once in the court system...he's not looking so good in their eyes anyhow.

If he does take this to family court, I will plan to argue the fact that we had an agreement between the two of us. (right or wrong....) I anticipate that the courts (family that is) will agree with regards to this matter. Besides, my ex owes me a few thousand dollars (from the original decree) which I plan to collect at that time as well!