changing joint custody to sole custody

[LdiJ]

Illinois

Current orders state that NCP gets tax exemption for odd numbered years. She has yet to exercise her visitation rights and is approximately 50 weeks behind in child support.(10.00 a week) She also has not reimbursed the 50% medical expenses that is court ordered.
Will she have to have me sign the exemption over to her or will the divorce decree work. Also is there any way legally that I can claim child since I have supported 100% with no help from her.

Thanks for your help

As far as the IRS is concerned the court orders are bascially irrelevant unless they were agreed orders and non-conditional...and then only through 2008.

Your issue would be with the state court. If she is not exercising visitation and not paying child support the odds of a state court judge "dinging" you for claiming the exemption on her year isn't particularly strong.

 

[mbutts07]

It is a signed agreed order thru the state. If she files and sends in a copy of the agreed order what would the IRS do? If we both try to claim him, would they try to find out who has the primary residence and support for the child?

Also, I made a mistake on the previous post, she is allowed to claim on even number years. So is we go by court orders this tax season she would be able to claim according to divorce degree. Does the IRS have any rules concerning the fact that she hasn't contributed to any of his support?

Thanks again

 

[mbutts07]

Bump so new info can be seen

 

[LdiJ]

It is a signed agreed order thru the state. If she files and sends in a copy of the agreed order what would the IRS do? If we both try to claim him, would they try to find out who has the primary residence and support for the child?

Also, I made a mistake on the previous post, she is allowed to claim on even number years. So is we go by court orders this tax season she would be able to claim according to divorce degree. Does the IRS have any rules concerning the fact that she hasn't contributed to any of his support?

Thanks again

It honestly depends on the exact wording of the orders. It requires a signed form 8332 from you to her, releasing the exemption to her, but a court order can substitute for a form 8332 if it is non-conditional.

However, that applies to this year and years past only. From 2009 forward only form 8332 will be accepted. Its only the custodial parent who signs form 8332.

I can't tell you if your court orders substitute for a form 8332 or not, unless I know exactly what they say, word for word.

 

[mbutts07]

Thanks for your help. There are no conditions so I will just let it pass this year. We do have a court date in May to have with me asking for Sole Custody and the tax exemption.

Again thanks for all your help.