Changing tax stuff for 2010

[The_Non-Mom]

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

Background - Way back when Mom and Dad first split up, the judge ordered that Dad could claim Little Girl as a dependent every year. Mom and Dad have been to court to modify CS at least twice since then (including this summer), but that part of the order has never been changed.

Mom has asked Dad if they can go to alternating years for claiming Little Girl. Dad is agreeable, but he asked that he still get to claim Little Girl for 2010 since he has gone through nearly an entire year of withholding calculated with her as a dependent. Losing her as a dependent now would mean having to pay in taxes for 2010, even if he changed his withholding today. Mom doesn't like this idea and wants to claim Little Girl on her 2010 taxes. Mom says that if Dad doesn't agree with letting her claim Little Girl for 2010, she will take it court.

Questions - Is it likely that a judge would hear a case for another CS modification so soon after the most recent one? There has been no change in circumstance since the last CS mod. I think it is likely that a judge would order Mom and Dad to alternate years; however, is it likely that a judge would allow Mom to claim Little Girl for 2010? A friend of a friend (very reliable, I know!) says that most judges won't make changes to the current year's taxes in the 4th quarter of the year.

Thanks as always!

 

[mistoffolees]

It is unlikely that a judge is going to hear a request for change this quickly without some major change in circumstances.

Keep in mind that the judge doesn't technically assign IRS deductions. The IRS has rules that MUST be followed - and no state judge can overrule them.

What the judge CAN do is order one parent to sign the appropriate paperwork assigning their deduction to the other parent. If there is no such order and no paperwork is filed, IRS rules apply.

If a parent is ordered to sign over their deduction and fails to do so, the other parent can't force the IRS to do so. Rather, they would go to court to hold the parent in contempt for not signing over the deduction.

IRS rules on deductions for divorced parents:
Publication 504 (2009), Divorced or Separated Individuals

 

[The_Non-Mom]

It is unlikely that a judge is going to hear a request for change this quickly without some major change in circumstances.

Keep in mind that the judge doesn't technically assign IRS deductions. The IRS has rules that MUST be followed - and no state judge can overrule them.

What the judge CAN do is order one parent to sign the appropriate paperwork assigning their deduction to the other parent. If there is no such order and no paperwork is filed, IRS rules apply.

If a parent is ordered to sign over their deduction and fails to do so, the other parent can't force the IRS to do so. Rather, they would go to court to hold the parent in contempt for not signing over the deduction.

IRS rules on deductions for divorced parents:
Publication 504 (2009), Divorced or Separated Individuals

Helpful as always, Misto! Thanks!