Form 8332 not in divorce decree

[kkanderson]

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

Hello I just got divorced in 2012 and I knew tax time was going to be a problem. My ex only applies to "law" when it pretains to me but never to himself. Question is claiming our son.

There is nothing in our divorce decree stating that he gets to claim our son for any taxes. The part that was in it stated, "Ex gets to claim said child every year for taxes." I did not agree to that and that was crossed out and signed by both parties. End of story. When my attorney drew up the final papers and the joint parenting agreement he signed it, my ex attorney approved it, my ex signed it and so did the judge. Even thou it is joint custody Ex only gets son everyother weekend and 3 weeks during the summer. So the child lives with me most of the time.

At the court house in the orders it states that my ex gets to claim the child on odd years. That is not in my divorce decree.

During the divorce it was agreed upon all of us that I was to claim our son in 2012. However my ex did because according to him since I left in Oct. 2012 that he gets to claim him it's the federal law. Doesn't matter what we agreed upon.

So my question is, since it is not in my divorce decree does he get to claim son on his taxes?


KAnderson

 

[Zigner]

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

Hello I just got divorced in 2012 and I knew tax time was going to be a problem. My ex only applies to "law" when it pretains to me but never to himself. Question is claiming our son.

There is nothing in our divorce decree stating that he gets to claim our son for any taxes. The part that was in it stated, "Ex gets to claim said child every year for taxes." I did not agree to that and that was crossed out and signed by both parties. End of story. When my attorney drew up the final papers and the joint parenting agreement he signed it, my ex attorney approved it, my ex signed it and so did the judge. Even thou it is joint custody Ex only gets son everyother weekend and 3 weeks during the summer. So the child lives with me most of the time.

At the court house in the orders it states that my ex gets to claim the child on odd years. That is not in my divorce decree.

During the divorce it was agreed upon all of us that I was to claim our son in 2012. However my ex did because according to him since I left in Oct. 2012 that he gets to claim him it's the federal law. Doesn't matter what we agreed upon.

So my question is, since it is not in my divorce decree does he get to claim son on his taxes?


KAnderson

If it is not in the FINAL orders, then no, he does not get to claim. However, if it was in the judges orders in court, but was changed in the final orders drafted by the attorneys, then it seems to me that your ex has a good case to go back and have things amended. The judge ordered it and then the parties (all of them) ignored it.

 

[latigo]

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

At the court house in the orders it states that my ex gets to claim the child on odd years. That is not in my divorce decree. (?)

What "courthouse orders" are you speaking of that supposedly conflict with the divorce decree?!

Also, please explain why the caption to your post refers to IRS Form 8332 when there is no mention of it in the text. Obviously you haven't waived your claim to the dependent exemption by completing and signing that form, so why the reference to it.

 

[Zigner]

Also, please explain why the caption to your post refers to IRS Form 8332 when there is no mention of it in the text. Obviously you haven't waived your claim to the dependent exemption by completing and signing that form, so why the reference to it.

The OP is saying that there was an order in court by the judge that required the OP to allow the ex to claim the deduction (but the order written up and submitted by the attorneys didn't include this.) This is done by the OP properly completing form 8332 and presenting it to the ex. Of course, for the 2013 tax year, this would have had to have been done in 2013 (per the instructions on the form.)

 

[LdiJ]

The OP is saying that there was an order in court by the judge that required the OP to allow the ex to claim the deduction (but the order written up and submitted by the attorneys didn't include this.) This is done by the OP properly completing form 8332 and presenting it to the ex. Of course, for the 2013 tax year, this would have had to have been done in 2013 (per the instructions on the form.)

The IRS doesn't care when it was signed.

 

[Zigner]

The IRS doesn't care when it was signed.

While I agree with you from a practical standpoint, the instructions on the form seem to indicate otherwise:

Complete Part I to release a claim
to exemption for your child for the current
tax year.

I can't sign a form this year to release the claim for a prior year.

(Again, I know the IRS probably isn't going to care, but their instructions do say so.)

 

[davew128]

While I agree with you from a practical standpoint, the instructions on the form seem to indicate otherwise:

Complete Part I to release a claim
to exemption for your child for the current
tax year.

I can't sign a form this year to release the claim for a prior year.

(Again, I know the IRS probably isn't going to care, but their instructions do say so.)

Couple points here.
1) Form instructions hold no weight in an audit or court.
2) One could reasonably infer that the form refers to current as in the tax year now due. It doesn't apply to THIS form because it is not year specific but most other forms you could NOT sign DURING the tax year.
3) Neither the code nor regulations address anything beyond attaching the signed form. There is nothing addressing "when" it needs to be signed.

 

[Zigner]

Couple points here.
1) Form instructions hold no weight in an audit or court.
2) One could reasonably infer that the form refers to current as in the tax year now due. It doesn't apply to THIS form because it is not year specific but most other forms you could NOT sign DURING the tax year.
3) Neither the code nor regulations address anything beyond attaching the signed form. There is nothing addressing "when" it needs to be signed.

Fair 'nuf.

I'm glad the IRS is so clear in the instructions they attach to their forms