IRS Form 8332...question?

[doc2b]

What is the name of your state? Michigan

My husband and I are trying to get prepared to file taxes for the year, and we're unclear on the use of Form 8332. He is claiming both of his children for the 2007 and 2008 tax years, after which both he and their mom claim one each per year. There is a note in the JoD that states

It is further ordered that the parties shall execute and deliver the proper documents to the other party when appropriate, including IRS Form 8332 to effectuate this intent.

We've read the form and understand it's purpose, but just want to clarify so we don't miss anything. If it states in the JoD that he claims both children for the 2007 and 2008 tax years, does this form even need to be filled out? It looks like it needs to be signed by the CP for the NCP to claim the exemption, but my husband and their mom have joint custody (4 nights/3 nights, respectively). How do they define who is which? Is it based solely on number of nights per year? If so, I'm assuming the form won't need to be used until the 2009 tax years, and then he will sign it in order for her to claim one of the kids...please let me know if we're on the right track.

Also, on a side note and for future reference, are they going to need to specify who claims which child (by name) on their taxes when they start claiming one each, or does it not matter? If so, they'll need to agree to who claims who each year so neither of them claim the same kiddo.

Thanks!

 

[Perky]

You should receive form 8332 for both children for 2007 and 2008. This protects you and your husband in the event that his ex-wife claims them on her taxes. Even if you trust her completely, it is in everyone's best interests to file the proper paperwork, and keep all your ducks in a row.

For subsequent years, it is also important to file the 8332 for the reason you stated -- so that you do not claim the same child. Often, the parents will alternate which child is claimed every year if the children are more than a year apart in age. That way, when the older one can no longer be claimed, the younger one can still be claimed by each parent in alternating years. It is not necessary that you claim the same child every year. It is important that the 8332 is filed so that the IRS knows you have the right to the exemption.

 

[LdiJ]

What is the name of your state? Michigan

My husband and I are trying to get prepared to file taxes for the year, and we're unclear on the use of Form 8332. He is claiming both of his children for the 2007 and 2008 tax years, after which both he and their mom claim one each per year. There is a note in the JoD that states



We've read the form and understand it's purpose, but just want to clarify so we don't miss anything. If it states in the JoD that he claims both children for the 2007 and 2008 tax years, does this form even need to be filled out? It looks like it needs to be signed by the CP for the NCP to claim the exemption, but my husband and their mom have joint custody (4 nights/3 nights, respectively). How do they define who is which? Is it based solely on number of nights per year? If so, I'm assuming the form won't need to be used until the 2009 tax years, and then he will sign it in order for her to claim one of the kids...please let me know if we're on the right track.

Also, on a side note and for future reference, are they going to need to specify who claims which child (by name) on their taxes when they start claiming one each, or does it not matter? If so, they'll need to agree to who claims who each year so neither of them claim the same kiddo.

Thanks!

What do you mean by 4 night/3 night? If you mean that your husband has 4 nights per week and mom has 3, then your husband is the CP for tax purposes and he does not need a form 8332 from mom...mom would need a form 8332 from him, therefore yes, you would be on the right track.

Yes, once they each start taking one they will absolutely need to specify a specific dependent on their tax returns...by name and social security number, therefore yes, they will have to agree on who claims who.

 

[doc2b]

What do you mean by 4 night/3 night? If you mean that your husband has 4 nights per week and mom has 3, then your husband is the CP for tax purposes and he does not need a form 8332 from mom...mom would need a form 8332 from him, therefore yes, you would be on the right track.

Yes, once they each start taking one they will absolutely need to specify a specific dependent on their tax returns...by name and social security number, therefore yes, they will have to agree on who claims who.

Yep, you got it...he has 4, she has 3. Thanks for the answer, that clears up a lot!

 

[tcbellucci]

Another Question About IRS Form 8332

My ex-wife and I are divorced and I'm the non-custodial parent. The state of NC has issued me to pay child support. I pay 100% of it because has never worked in the 11 years of marriage. Can I get the tax credit even though she might not sign the IRS Form 8332? Another question is if she doesn't have any income how can she claim our son on her taxes? Once she remarries can she claim him then?

 

[LdiJ]

My ex-wife and I are divorced and I'm the non-custodial parent. The state of NC has issued me to pay child support. I pay 100% of it because has never worked in the 11 years of marriage. Can I get the tax credit even though she might not sign the IRS Form 8332? Another question is if she doesn't have any income how can she claim our son on her taxes? Once she remarries can she claim him then?

Normal forum etiquette is that you should start your own thread, to ask your questions. However, since this is a directly related question, I am going to go ahead and answer you.

Technically, you are required to have a form 8332 from mom if she has primary custody (more overnights per year than you). However, for all practical purposes, if she truly has no income at all for a given year, the chances of you being dinged for not having it, are fairly small.

If she has any income at all, she is going to file, in order to get the earned income credit, so in that case, you would definitely get dinged. Unless you are paying her enough child support that she can completely live without any other income, odds are that she is going to be working. If she remarries and files with her husband, again, you would get dinged.

So, yes, you really do need to get form 8332 from mom, and if she won't cooperate with that, then you need another trip back to court.

 

[MFinancier]

My ex-wife and I are divorced and I'm the non-custodial parent. The state of NC has issued me to pay child support. I pay 100% of it because has never worked in the 11 years of marriage. Can I get the tax credit even though she might not sign the IRS Form 8332? Another question is if she doesn't have any income how can she claim our son on her taxes? Once she remarries can she claim him then?

Child support and being granted the child dependency exemptions (which entitles you to the child tax credit as well) are two separate issues. Both should be covered in your divorce decree. Form 8332 releases the dependency exemptions from the custodial parent. Many belligerent ex spouses however, refuse to sign Form 8332 and dare you to take them back to court and spend more in legal fees than you save in taxes. Therefore the IRS now allows you to photo copy the cover page of your divorce decree and the page with the relevant clause stating that you are to be given the dependency exemptions, for how long, and without any contingencies related to paying child support. You just attach them to your return. It's a pain and you must do it every year, but...you can forget about pleading with your ex to sign the form. If they actually take the exemptions and tax credit, the IRS will send you a letter informing you that someone else has taken the same deductions (they won't tell you who, but you can quess!!) and then you can threaten a contempt order and request that your legal fees be paid by your spouse...that gets them most every time...and they usually amend their taxes. Just keep in mind that they can still file as HOH and still qualify for the earned income credit. If you weren't granted the exemptions in your decree...yes you will need her to sign the form.

 

[LdiJ]

Child support and being granted the child dependency exemptions (which entitles you to the child tax credit as well) are two separate issues. Both should be covered in your divorce decree. Form 8332 releases the dependency exemptions from the custodial parent. Many belligerent ex spouses however, refuse to sign Form 8332 and dare you to take them back to court and spend more in legal fees than you save in taxes. Therefore the IRS now allows you to photo copy the cover page of your divorce decree and the page with the relevant clause stating that you are to be given the dependency exemptions, for how long, and without any contingencies related to paying child support. You just attach them to your return. It's a pain and you must do it every year, but...you can forget about pleading with your ex to sign the form. If they actually take the exemptions and tax credit, the IRS will send you a letter informing you that someone else has taken the same deductions (they won't tell you who, but you can quess!!) and then you can threaten a contempt order and request that your legal fees be paid by your spouse...that gets them most every time...and they usually amend their taxes. Just keep in mind that they can still file as HOH and still qualify for the earned income credit. If you weren't granted the exemptions in your decree...yes you will need her to sign the form.

It is correct that a divorce decree can substitute for a form 8332, but it must meet the following requirement:

It may not be conditional in any way
It must be an agreement that contains the custodial parent's signature
It must be specific as to which years the ncp gets to claim the child

 

[keithk]

My wife's 20-yr old daughter lives with us full time while attending college. Her father quit paying child support in August of '06 when she turned 18. Apparently we both claimed her for 2007. He produced a signed copy of an 8332 showing the years 2001, 03, 05, 07, 09 & 2011. The divorce decree gives the father the right to "claim the minor child for the years 2001 and in all odd years thereafter, conditioned upon husband being current on his child support obligation, otherwise he forfeits this right to the wife for that year." It sounds like I am out of luck.

 

[TinkerBelleLuvr]

Keithk, please start your own thread. There may be possible answers to your questions. I will NOT post here.

 

[LdiJ]

I am going to add some information to this thread, because it contains information that is now erroneous.

The IRS has issued new regulations. The IRS will no longer accept copies of divorce decrees/orders or any other court orders as substitutes for form 8332. The only acceptable substitute for form 8332 is a separate piece of paper providing the same information as a form 8332.