Refusal to sign form 8332

[bennyc]

What is the name of your state? Indiana

I had custody of my son from a divorce decree in another state 7 years ago. The decree stated that I could claim the exemption. Last year, a local judge gave my ex custody. He did not address tax filing, and the order stated that anything not addressed remained the same as in the original order. I still provide over 50% of his financial support, as my income was higher and my ex is now not working. She has refused to sign form 8332 to release the exemption. Do I have to take her to court, or can I claim it based on the court order?

[abezon]

Sounds like you can claim him if the decree has all the requirements to substitute as an 8332. It needs to be signed & dated by her (not her attorney or a judge) & give you the deduction unconditionally. Attach a copy of the decree to your return.

Otherwise, you'll have to go to court.

[Lucy44]

Originally Posted by bennyc

What is the name of your state? Indiana

I had custody of my son from a divorce decree in another state 7 years ago. The decree stated that I could claim the exemption. Last year, a local judge gave my ex custody. He did not address tax filing, and the order stated that anything not addressed remained the same as in the original order. I still provide over 50% of his financial support, as my income was higher and my ex is now not working. She has refused to sign form 8332 to release the exemption. Do I have to take her to court, or can I claim it based on the court order?

If the exemption is addressed in the divorce decree, and your ex signed off on it, and your entitlement to this exemption has not been modified - you meet the support test, and can therefore claim the exemption. You need only provide the IRS with a copy of that page of the decree which addresses the exemption issue. I suggest you do it soon, because it sounds like your ex may try to beat you to it.