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ND - Who gets to claim child for tax purposes

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Cainlord

Member
STATE: ND

Can anyone tell me what the law is on who gets to claim the child for tax purposes based on income levels, etc?

Right now I get to claim my child as I made significantly more money than the other parent and was reflected in the amount of child support I paid. They are wanting to see about changing this.
 


NotSoNew

Senior Member
who gets to claim the child has nothing to do with income levels (i wish it did), the custodial parent always gets to claim the child, unless your court order states otherwise and the CP signs a form 8332.
 

Cainlord

Member
I am actually the non-custodial parent and was advised I get to claim the child as a dependent when the first court order was established, but not for the particular credit that occurs if the child lives with you which is fine.

I am just curious how all that got established as I know they had a lawyer as well working for them when all this was setup and there lawyer actually stated the agreement that I would claim the child as a dependent on my taxes.
 

NotSoNew

Senior Member
Cainlord said:
I am actually the non-custodial parent and was advised I get to claim the child as a dependent when the first court order was established, but not for the particular credit that occurs if the child lives with you which is fine.

I am just curious how all that got established as I know they had a lawyer as well working for them when all this was setup and there lawyer actually stated the agreement that I would claim the child as a dependent on my taxes.
every year? does mom not work? if mom doesnt work at all i can see you getting every year. if she has gone back to work now and thats why she wants to change it the standard is every other year the parents switch off.
 

Cainlord

Member
yes it was setup as every year, and the CP does work but in the papers it stated that when the CP made a certain income, that we would review it, and if we couldn't come to an agreement, we could go to court about it. I just need to know what exactly was all this based off of before I agree to anything.

as a seperate question, the CP is wanting to do this for the current tax year (2005) and be able to claim, is the judgement still in effect for the 2005 tax year until they explicitly change it to some other option (alternating years)? I just don't want to file for 2005 and then get something back from the IRS about this. (already did previously but they found in favor of me based on the order).
 

Cainlord

Member
Thank you for the link.

Here is the part I think that is pertinant to my situation (we were never married but I think this still applies):

A decree of divorce or separate maintenance or written separation agreement that applies to 2005 provides that the noncustodial parent can claim the child as a dependent (and, in the case of a pre-1985 agreement, the noncustodial parent provides at least $600 for the support of the child during the year) or the custodial parent signs a written declaration that he or she will not claim the child as a dependent for the year.
The thing is, I need to know find out if there was a law in ND that allowed me to have this decree ruled so that I was allowed to claim the child, and what exactly this law stipulates are the requirements that must be met.

Anyone know where I can search for this law if it exists?
 

NotSoNew

Senior Member
Cainlord said:
Thank you for the link.

Here is the part I think that is pertinant to my situation (we were never married but I think this still applies):



The thing is, I need to know find out if there was a law in ND that allowed me to have this decree ruled so that I was allowed to claim the child, and what exactly this law stipulates are the requirements that must be met.

Anyone know where I can search for this law if it exists?

its too late for her to try and get to claim the child for 2005, if she makes any income at all it is likely she will now be awarded every other year to claim the child. but you are safe for this year to file claiming the child.
 

Cainlord

Member
thank you for your advice. I am checking up with a family law attorney just to see what the deal is. I'll post back what I find.
 

Cainlord

Member
Hello everyone.

How time flies. Dealing with the CP has been a roller coaster lately.

This issue has come up again as when I spoke last year with the CP I advised them that we need to have the judgement admended, until then the current judgement remains in affect and I awaited the legal papers to do that so I could review and if I agreed with what was proposed sign and send back. These were never sent.

This year, I received another phone call along the same lines as last year, but the CP explicitly stated that they were going to file there taxes claiming our child. Nothing has been agreed to, nor was any legal documents sent to amend the judgement for me to review how we wanted to do this.

Now to just clarify something, I am not opposed to alternating the exception, but the CP has on several occasions changed verbal agreements by quoting me the actual decree, which is why I want this to be done through the decree so that its on paper clearly defined and not a he said, she said thing. I would hate to agree to something verbally, then they decide to change things and act as if the agreement never happened as has been done before and then have to go and get a lawyer and get it all changed on the order.

I am inquirying now as to what will happen when our tax returns both get there with the same dependent being claimed against the judegement? The CP has refused to send me the necessary IRS form now for all but the first year, so I have been sending the judgement section along to IRS. After an audit they found in my favor upon reviewing why I have been sending the judgement, but I don't think the CP has been trying to claim our child during that time.

I contacted the previous lawyer I had who setup the papers we have and they stated the following when I asked about how long the order applies:

A court order will stay in effect until changed or amended.
Usually a change applies to the future and not to the past
(depending on the issue and depending what the parties agree
to or the court orders).
this is the text of the order section in question:

(Non-CP) will be entitled to claim the child for income tax purposes until the (CP) provides evidence that there income exceeds (X). At that time, parties shall review alternating the exemption and if an agreement cannot be made, the issue may be submitted to the court for a determination.
Now, I have not received any evidence that shows that the CPs income has exceed X ( Just the CP verbally stating that they are going to claim our child). But the main thing is that based on the order section, does the current arrangement still apply until the judgement is legally changed?

That is the main thing I need to know. From what I received back from the previous lawyer, it implies to me that the judgement stays in effect till the order is amended / changed, which would be done through legal means such as a lawyer filing an amendment / change. And to have this changed would be on the CP to have the necessary paperwork filed.
 

tranquility

Senior Member
In order to claim the child, you need either an *unconditional* court order signed by the spouse or a signed 8332. I don't think you have that as there is the condition listed in the order of "until the (CP) provides evidence of". The IRS does not care if the conditions are met, they are not going to do a fact-finding mission on the matter.

Get the spouse to sign an 8332. If she doesn't you can tell the judge and ask him to find her in comtempt. See, https://forum.freeadvice.com/showthread.php?t=353106
 

MrsK

Senior Member
Ok, so she did not try to provide evidence and the matter was not reviewed. So I would go ahead & file and let the IRS sort it out. I would also, after she files and uses the child on her taxes, file contempt charges against her for claiming the child, and for not signing the form, if she was ordered to do so, which I imagine she was. When it goes to court, it could be that they will decide to let you split the deduction EOY, but you should request next year as your year as well, since the CP decided to go ahead & not follow the court order this year. They may not award you this, but its worth a try.
 

Cainlord

Member
tranquility: Thanks for the information. the thing is the IRS did audit this particular thing when I was sending in copies of the judgement section, and after reviewing it found in my favor. Should I go ahead anyway and file contempt charges for those past years even though IRS found in my favor?

MrsK: All that was stated was to me was that the CP was going to go ahead this year and claim her. Last year nothing was sent for me to review as well as this year. In the next lines of the the judgement section it states that I can go ahead and execute the form 8332.
 

LdiJ

Senior Member
tranquility: Thanks for the information. the thing is the IRS did audit this particular thing when I was sending in copies of the judgement section, and after reviewing it found in my favor. Should I go ahead anyway and file contempt charges for those past years even though IRS found in my favor?

MrsK: All that was stated was to me was that the CP was going to go ahead this year and claim her. Last year nothing was sent for me to review as well as this year. In the next lines of the the judgement section it states that I can go ahead and execute the form 8332.
When did the IRS audit? If it was pre-2005 it may not be the same now, because the laws changed in 2005. Prior to 2005 just about any court order was accepted by the IRS. That is no longer the case.
 

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