Tax code please !!

[Jnewman7]

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

 

[FlyingRon]

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

Here it is: https://www.irs.gov/Tax-Professionals/Tax-Code,-Regulations-and-Official-Guidance

 

[Jnewman7]

Trying this again...

I tried to post this earlier but it wouldn't go through. It just posted what is in original post...

Hello everyone. My name is James and I live in Iowa. I have an issue with my wife's ex claiming our son (stepson to me) on his 2014 and 2015 taxes. Backstory... My wife was never married to the father of her son. Her son has always lived with us since birth and his Medicaid address is the same as ours. He attends school in our hometown. There has never been a custody stipulation but there is a temporary visitation schedule (standard: visit every other weekend and every other holiday).

We have always claimed our son but last year and now this year (2015 taxes) her ex has claimed him on his taxes. Of course our efile was rejected. My wife has never given her ex permission to claim her son, either verbally or with a release form. Her ex doesn't seem to care that he is committing tax fraud and is being a complete jerk.

Can anyone please give me the tax code with chapter and subsection that spells out exactly who gets to claim a dependent? (Never married no court stipulation) I have already asked my CPA to start an amended tax return for 2015. This will be the 3rd time he's done our taxes this year. It's costing more and more every day, not to mention how much less our return was.

The actual tax code would be greatly appreciated. Thanks!

 

[tranquility]

https://www.irs.gov/uac/Who-Can-I-Claim-as-a-Dependent%3F

 

[Zigner]

I tried to post this earlier but it wouldn't go through. It just posted what is in original post...

Hello everyone. My name is James and I live in Iowa. I have an issue with my wife's ex claiming our son (stepson to me) on his 2014 and 2015 taxes. Backstory... My wife was never married to the father of her son. Her son has always lived with us since birth and his Medicaid address is the same as ours. He attends school in our hometown. There has never been a custody stipulation but there is a temporary visitation schedule (standard: visit every other weekend and every other holiday).

We have always claimed our son but last year and now this year (2015 taxes) her ex has claimed him on his taxes. Of course our efile was rejected. My wife has never given her ex permission to claim her son, either verbally or with a release form. Her ex doesn't seem to care that he is committing tax fraud and is being a complete jerk.

Can anyone please give me the tax code with chapter and subsection that spells out exactly who gets to claim a dependent? (Never married no court stipulation) I have already asked my CPA to start an amended tax return for 2015. This will be the 3rd time he's done our taxes this year. It's costing more and more every day, not to mention how much less our return was.

The actual tax code would be greatly appreciated. Thanks!

Why do you think you need an amended return? Simply send in the paper copy and wait for the IRS to send our a request for further information.

 

[LdiJ]

I tried to post this earlier but it wouldn't go through. It just posted what is in original post...

Hello everyone. My name is James and I live in Iowa. I have an issue with my wife's ex claiming our son (stepson to me) on his 2014 and 2015 taxes. Backstory... My wife was never married to the father of her son. Her son has always lived with us since birth and his Medicaid address is the same as ours. He attends school in our hometown. There has never been a custody stipulation but there is a temporary visitation schedule (standard: visit every other weekend and every other holiday).

We have always claimed our son but last year and now this year (2015 taxes) her ex has claimed him on his taxes. Of course our efile was rejected. My wife has never given her ex permission to claim her son, either verbally or with a release form. Her ex doesn't seem to care that he is committing tax fraud and is being a complete jerk.

Can anyone please give me the tax code with chapter and subsection that spells out exactly who gets to claim a dependent? (Never married no court stipulation) I have already asked my CPA to start an amended tax return for 2015. This will be the 3rd time he's done our taxes this year. It's costing more and more every day, not to mention how much less our return was.

The actual tax code would be greatly appreciated. Thanks!

There is a better way to handle this. File an amended return for 2014 claiming the child. Either file an amended return also for 2015 (if you have already filed) or file a paper return for 2015, again, claiming the child.

Eventually dad is going to have to pay back the excess refund he received for 2014 and 2015 and that is going to hurt him in the wallet, hard. You will never convince him not to do it because he is greedy. However, the IRS will convince him not to do it when they hammer him with interest, penalties and refund repayment.

By the way, your "return" is the tax document you efile or mail in. Your "refund" is the money you get back. Its best not to confuse the two words or it could cause confusion when you ask questions.

 

[FlyingRon]

As pointed out, the impact on YOU that she claimed him is:

1. You can't efile if they filed first, but you can file on paper.
2. The IRS will detect the fact that the same SSN was claimed multiple places and send both of you a letter asking you to verify you made a correct claim (They kindly include a 1040X so you can fix things).

After a couple of go-rounds and nobody voluntarily removes the double claim, they'll ask you to explain why yours is correct. All you do is demonstrate YOU are right in your claim of the exemption. You need not concern yourself with who or why the other person who claimed him is.

Efile is a convenience, but it doesn't make any difference in the amount of a refund if you file on paper. A paper return doesn't delay things much either.

 

[LdiJ]

As pointed out, the impact on YOU that she claimed him is:

1. You can't efile if they filed first, but you can file on paper.
2. The IRS will detect the fact that the same SSN was claimed multiple places and send both of you a letter asking you to verify you made a correct claim (They kindly include a 1040X so you can fix things).

After a couple of go-rounds and nobody voluntarily removes the double claim, they'll ask you to explain why yours is correct. All you do is demonstrate YOU are right in your claim of the exemption. You need not concern yourself with who or why the other person who claimed him is.

Efile is a convenience, but it doesn't make any difference in the amount of a refund if you file on paper. A paper return doesn't delay things much either.

Its even easier in this instance. Mom has the child on Medicaid and the IRS cross references the Medicaid database, as well as food stamps and other types of benefits databases. Dad may be the only person who is asked to explain anything to the IRS at all.

 

[Jnewman7]

Return vs refund

At this point we needed what we could so we dropped our son and efiled our 2015 return. This cost us over 2k on our refund. My CPA then filled out 1040X and we mailed that in today along with an affidavit explaining why we should be able to claim him, not her ex, included her ex's SSN, address, phone and place of work.

Sooooo...Should I wait to amend my 2014 return until this gets sorted out for this year?

 

[davew128]

The affidavit your CPA wasn't worth the paper it was printed on and will be ignored by the processing center. If you're entitled to the exemption you claim the exemption. Perhaps in the future you won't rely on a tax refund and plan your budget accordingly. Now, the process will drag out even LONGER because of the time to hand process an amended return (which it actually isn't for technical reasons) before the same process for awarding the exemption begins.

 

[LdiJ]

At this point we needed what we could so we dropped our son and efiled our 2015 return. This cost us over 2k on our refund. My CPA then filled out 1040X and we mailed that in today along with an affidavit explaining why we should be able to claim him, not her ex, included her ex's SSN, address, phone and place of work.

Sooooo...Should I wait to amend my 2014 return until this gets sorted out for this year?

No, you should amend 2014 now as well.

 

[LdiJ]

The affidavit your CPA wasn't worth the paper it was printed on and will be ignored by the processing center. If you're entitled to the exemption you claim the exemption. Perhaps in the future you won't rely on a tax refund and plan your budget accordingly. Now, the process will drag out even LONGER because of the time to hand process an amended return (which it actually isn't for technical reasons) before the same process for awarding the exemption begins.

Eh...that isn't exactly accurate. Amended returns are handled differently than regular returns and the affidavit might very well be of some value in expediting a refund on an amended return. However I do agree that filing paper returns rather than amended returns would have produced a quicker overall refund. It has however been my experience that an amended return filed before the filing deadline will have the same results as a paper return, but with a bit longer delay.

Remember however that this is a case where the databases that the IRS will cross reference will side with mom.

Also, your rather gratuitous statement that someone should "plan their budget accordingly" clearly indicates that you have never been a low income parent who struggles to pay the bills, and who receives refundable credits.

Even the most practical of my low income clients with children count on their refunds to catch up their winter heating bills before their service gets cut off. You have no right to judge.

 

[Jnewman7]

Thank you LdiJ!👍🏻

Thank you LdiJ...you're totaly correct. not all of us have large incomes. And I don't know anyone that plans their entire year out with a budget so as to not run out of money. I find it sad someone would say what they did when they obviously have no clue about my life and my family's needs. What if we had the engine blow up in the car or a house fire or were burglarized for the meager possessions we own? These are unexpected hardships I (and many others) wouldn't have the income to replace. So LdiJ, again thank you for realizing not everyone has the same opportunity or income in this nation.

 

[davew128]

Eh...that isn't exactly accurate. Amended returns are handled differently than regular returns and the affidavit might very well be of some value in expediting a refund on an amended return. However I do agree that filing paper returns rather than amended returns would have produced a quicker overall refund. It has however been my experience that an amended return filed before the filing deadline will have the same results as a paper return, but with a bit longer delay.

An amended return before the deadline is technically an original return. I also disagree with the affidavit being helpful. Why? A) In the instance it doesn't get tossed at the campus (Yes I've been to them) B) It has no value on the return. At all. Ever.

Also, your rather gratuitous statement that someone should "plan their budget accordingly" clearly indicates that you have never been a low income parent who struggles to pay the bills, and who receives refundable credits.

No, nor do I want them as clients. Not good for business.

Even the most practical of my low income clients with children count on their refunds to catch up their winter heating bills before their service gets cut off. You have no right to judge.

I have EVERY right to judge. You forget, I've lived in the cold and snow and never had a problem keeping the heating bill low. Tax refunds aren't intended to be windfalls.

 

[LdiJ]

An amended return before the deadline is technically an original return. I also disagree with the affidavit being helpful. Why? A) In the instance it doesn't get tossed at the campus (Yes I've been to them) B) It has no value on the return. At all. Ever.

You are not the only one who has been to an IRS campus. I am not going to argue with you about the rest, because it would be pointless. I deal with this sort of thing 52 weeks a year.

No, nor do I want them as clients. Not good for business.

I REALLY cannot believe that you said something THAT elitist. However if that is really how you feel then perhaps you should refrain from commenting on posts from low income people.

I have EVERY right to judge. You forget, I've lived in the cold and snow and never had a problem keeping the heating bill low. Tax refunds aren't intended to be windfalls.

EITC is absolutely intended to be a windfall for the working lower income families. How do you not get that?