Tax Dependents and Form 8332

[whodey01]

What is the name of your state? Ohio

Setting the stage, I am the non-custodial parent of two children ages 9 and 4. My ex and I have had shared parenting in OH since early 2016 for two children ages 9 and 5. I have them every weekend (yes, every) and I have never missed a child support payment.

We have been going through modifications of our plan given a recent move by mother and children. It should be settled by February or March, well after tax season.

One of the “rules” is that we rotate years where we each claim both children. I claimed them both in 2017 (for the 2016 tax year) and she claimed them in 2018 (for the 2017 tax year). Well now it’s my turn to claim them both and she refuses to sign the form 8332. She claims that we both claim them and let the IRS decide who gets the exemption. That’s not how it works.

Is there anything I can do? I have a meeting with my attorney next week but any some ideas before hand. I realize I can file contempt when she refuses but I don’t want to miss out on having the opportunity to claim them this year.

Thanks for any suggestions or information!

 

[Taxing Matters]

One of the “rules” is that we rotate years where we each claim both children. I claimed them both in 2017 (for the 2016 tax year) and she claimed them in 2018 (for the 2017 tax year). Well now it’s my turn to claim them both and she refuses to sign the form 8332. She claims that we both claim them and let the IRS decide who gets the exemption. That’s not how it works.

Ok, the first thing to understand is that due to the Republican tax bill that passed in December 2017 the actual exemption for dependents on the federal income tax return is set at zero dollars for the tax years 2018 through 2025. However, whether you would qualify to claim the children as your dependents still matters for a few other child related benefits, primarily the child tax credit and additional child tax credit. Those credits are larger for 2018 than before. But make sure that you will qualify for those and how much of a credit you will get to determine how worthwhile it will be to pursue getting the court to order her to provide you the Form 8332. See Publication 972 for the details of those credits.

Typically I would suggest you start by having your attorney contact her attorney (or her, if she doesn't have one) and demand the Form 8332. Having your lawyer involved hopefully will get her to see you are serious. If she still refused, then the next step would be either seeking contempt sanctions against her or making a motion to show cause why she should not be held in contempt. Which one you do depends on how the current order is written. You might able to get the court to award you your attorney's fees (which she would have to pay. You can ask your lawyer about that, too.

 

[LdiJ]

Ok, the first thing to understand is that due to the Republican tax bill that passed in December 2017 the actual exemption for dependents on the federal income tax return is set at zero dollars for the tax years 2018 through 2025. However, whether you would qualify to claim the children as your dependents still matters for a few other child related benefits, primarily the child tax credit and additional child tax credit. Those credits are larger for 2018 than before. But make sure that you will qualify for those and how much of a credit you will get to determine how worthwhile it will be to pursue getting the court to order her to provide you the Form 8332. See Publication 972 for the details of those credits.

Typically I would suggest you start by having your attorney contact her attorney (or her, if she doesn't have one) and demand the Form 8332. Having your lawyer involved hopefully will get her to see you are serious. If she still refused, then the next step would be either seeking contempt sanctions against her or making a motion to show cause why she should not be held in contempt. Which one you do depends on how the current order is written. You might able to get the court to award you your attorney's fees (which she would have to pay. You can ask your lawyer about that, too.

I agree with this advise wholeheartedly but I think that you should also be aware that the IRS does not actually care what your court orders say (hence the need for form 8332). The IRS care about who is the custodial parent under their definition of custodial parent and under their definition of custodial parent, that is your ex. That is why your ex wants the IRS to decide, because your ex knows that the IRS will rule in your ex's favor.

I will also comment that your orders are not very normal and are certainly not very practical. You have two children, the norm would have been for each of you to get to claim one of the children every year. So, since you are likely to end up back in court to resolve the issues anyway, you might want to consider asking the judge to order that you each get to claim one child, and to define which child each of you gets to claim on an ongoing basis.