Non-custodial parent claiming child on taxes

[Camy J]

My ex just filed a motion to modify our decree to be able to claim our son on his taxes every other year. In the state of Oklahoma, can he do that? We live 200 miles apart, he has visitation every other weekend and for 2-two week periods during the summer. He has full custody of a 14 year old from a previous marriage, who lives with him year round for which he takes the dependent deduction. My son is my only dependent. I receive child support and the calulated percentage of child care contribution based on our income(s), in order for me to work. Can he do this? I am ordered to appear in court in Jan, 2001 to show just cause why he CANNOT claim him. I do have an attorney that I used and still owe for our recent divorce costs, but the expense is so great and my financial situation is so fragile. I feel this is an unfair move on his part and intend to contest this if I have a "leg to stand on" so to speak. Any advice would be helpful.

 

[K Lyons]

tax credit

Like I stated in another response, you need to check with your state laws on claiming dependents. In the state I live in the parent that the child resides in for the last 6 months of the physical year has the right to claim the child has a dependent. Other wise your ex would have to provide a form when he files his taxes and it must have your signature on it stating that you agree to him claiming the child as a dependent. In some states the child must have residing in your home for the full physical year to claim that child has a dependent.

 

[MySonsMom]

I think it's pretty typical to allow non custodial parents the deduction every other year. So his request isn't outrageous, but you may want to fight it if you do not want this to happen. Good luck!

 

[Grandma B]

Does the hearing involve any changes besides asking for permission for your ex to claim the child? I can't think they would even hold a hearing for only that purpose because he doesn't meet any of the guidelines for claiming the child and should only be able to do so if you willingly agreed to it.

When YOU claim the exemption, it allows you to file as a single head of household which is the best category for filing purposes. Depending on your income, which doesn't sound large, you probably also quality for the earned income credit. Go for it!

 

[yellorose]

Before I put in my advice, I would like to state again that I have worked in tax prep for 14 years.

1) There is no legitimate filing status called "single head of household" ( a common misconception based on the fact that most people filing head of household are, in fact, single)

2) As MSM stated previously, it is not at all uncommon for divorced couples to have the "every other year" arrangement. If a child is born to two parents, why should only one parent benefit from the dependency exemption?

3) If the child resides with you for more than 6 months of the year, then even IF he wins the exemption every other year, you will still retain the right to claim head of household filing status, and you will still be able to collect Earned Income Credit if you are eligible.

Having worked in the tax field for so long, my advice (to cover yourself with the IRS) would be:
IF he wins and gets to claim your child every other year, have it written into the modification that it is not to affect your ability to file head of household nor your ability to claim Earned Income Credit (if you qualify)

 

[LadyLake Florida]

Before I put in my advice, I would like to state again that I have worked in tax prep for 14 years. --
(Tax preparer--NOT to be confused with CPA or tax attorney.)

1) There is no legitimate filing status called "single head of household" ( a common misconception based on the fact that most people filing head of household are, in fact, single)--
Right! My stated "single" wasn't referring to marital status, but was meant to designate the sole (single) person supporting the household. It's okay if you're married as long as you didn't live w/your spouse for any portion of the tax year. The one category that excludes using head of household is married filing separately.

2) As MSM stated previously, it is not at all uncommon for divorced couples to have the "every other year" arrangement. If a child is born to two parents, why should only one parent benefit from the dependency exemption?-- They should definitely have the opportunity to use the exemption equally IF they provide equal support. Say for instance, Dad pays zero support during a given year and claims the exemption, which reduces his tax liability considerably. He could theoretically make money by using a child for whom he paid NO support, while Mom, who received no assistance in supporting the same child, actually loses money because she cannot claim the child she supported. Any decree/modification allowing a NCP to claim a child as an exemption should include a statement that this is ONLY allowed if all child support and other stipulated expenses to be paid by that NCP are current at the end of the year.

3) If the child resides with you for more than 6 months of the year, then even IF he wins the exemption every other year, you will still retain the right to claim head of household filing status, and you will still be able to collect Earned Income Credit if you are eligible.

Having worked in the tax field for so long, my advice (to cover yourself with the IRS) would be:
IF he wins and gets to claim your child every other year, have it written into the modification that it is not to affect your ability to file head of household nor your ability to claim Earned Income Credit (if you qualify)

--
Actually, the IRS will make this determination all by themselves.

 

[LadyBlu]

Before I put in my advice, I would like to state again that I have worked in tax prep for 14 years.

1) There is no legitimate filing status called "single head of household" ( a common misconception based on the fact that most people filing head of household are, in fact, single)

2) As MSM stated previously, it is not at all uncommon for divorced couples to have the "every other year" arrangement. If a child is born to two parents, why should only one parent benefit from the dependency exemption?

3) If the child resides with you for more than 6 months of the year, then even IF he wins the exemption every other year, you will still retain the right to claim head of household filing status, and you will still be able to collect Earned Income Credit if you are eligible.

Having worked in the tax field for so long, my advice (to cover yourself with the IRS) would be:
IF he wins and gets to claim your child every other year, have it written into the modification that it is not to affect your ability to file head of household nor your ability to claim Earned Income Credit (if you qualify)

I am curious as to how a person could claim HOH without anydependents to list? The poster states she has only this one child, her ex has another child plus theirs together. So in years he is claiming their child he has 2 dependents. She has none.

I, (correct me if I am wrong) had always thought that to be able to claim EIC and HOH you have to have a dependent child.
I also do Tax Prep every year, and have for almost 17.

 

[yellorose]

Ladyblu

IF you look at a form 1040 where you fill in your filing status, and you choose #4 "head of household" you will then see, in parentheses, *with qualifying person*. A minor child living in your home for more than six months is your *qualifying person* to claim HOH status. You are considered to have provided more than half their support.
If you read further on that same line, it states "If the qualifying person is a child, but not your dependent, enter child's name here"

So, you see, you do not need a *dependent* child for HOH or EIC, you need a *qualifying* person (in this case the child)

 

[yellorose]

LadyLake Florida

Let me just point out that the only thing I mentioned was that I work in tax prep. You have no idea what else I am or do, so please don't insinuate what YOU believe to be truth even though you have no knowledge.

Also, I was not pointing out that *you* had stated "single head of household". I had seen it a few times on these boards, and simply pointed it out for anyone who cared to read it.

As far as a stipulation that NCP can claim child only if up to date on all obligations, you are absolutely right. It's a great idea, and something that should be in every divorce decree.


Don't put me in quotes and then add your own words, it makes ME look uninformed. You did make some mistakes regarding the tax side of the house. i.e. "it's okay if you're married as long as you didn't live w/your spouse for any portion of the tax year" Actually, the rule on that one is *if your spouse did not live in the home with you during the last six months of the tax year.*

Lastly, yes, the IRS will make the determination all by themselves, according to how they view it. Not necessarily by how the parents want to (and are legally able to file).

 

[LegalBeagle]

My ex just filed a motion to modify our decree to be able to claim our son on his taxes every other year. In the state of Oklahoma, can he do that? We live 200 miles apart, he has visitation every other weekend and for 2-two week periods during the summer. He has full custody of a 14 year old from a previous marriage, who lives with him year round for which he takes the dependent deduction. My son is my only dependent. I receive child support and the calulated percentage of child care contribution based on our income(s), in order for me to work. Can he do this? I am ordered to appear in court in Jan, 2001 to show just cause why he CANNOT claim him. I do have an attorney that I used and still owe for our recent divorce costs, but the expense is so great and my financial situation is so fragile. I feel this is an unfair move on his part and intend to contest this if I have a "leg to stand on" so to speak. Any advice would be helpful.

I can not follow where the other advice is going.. but it is unreasonable for him to request this. Futhermore, if it is not in the original divorce then he need to show why he wants it, not neccessarily why you are denying it.

Just gather up all you have said.. also, work out how much CS he pays you and what the tax return would be. IE, if he pays you 3000 CS a year and the tax return for the child would be 1500 then you would have a good case to show a judge that it would reduce his responsibility to the child to a mere 1500 a year.

Also, list your expenses and show how much you pay over the CS for the child..ie, he pays 3000 a year CS, you pay 7000 a year in rent/cloths/transport etc.

Also, make sure your attorney includes a petition for him to pay your attorney fees.

I disagree strongly with NCP claiming children on their taxes when they only see the child 50 days a year (for example) ..

 

[MySonsMom]

Yes LB, it burns my arse every other year when step sons mom gets to claim him on her taxes...especially when she pays her measly child support and THATS ALL! She gives nothing nor helps us in ANY way...Except of course the 3 months that she assisted us with daycare for him 3 hrs in the mornings while I was doing a study in another town..But still then she CHARGED US for taking care of him..So go figure...

 

[LadyBlu]

Re: Ladyblu

IF you look at a form 1040 where you fill in your filing status, and you choose #4 "head of household" you will then see, in parentheses, *with qualifying person*. A minor child living in your home for more than six months is your *qualifying person* to claim HOH status. You are considered to have provided more than half their support.
If you read further on that same line, it states "If the qualifying person is a child, but not your dependent, enter child's name here"

So, you see, you do not need a *dependent* child for HOH or EIC, you need a *qualifying* person (in this case the child)

Only one person can claim a child. If two people claim the same child in any given year and take the deduction and the EIC credit that is Tax Fraud.
That is why they have to now provide SS#'s for the child, dependent, exemption.

 

[yellorose]

Ladyblu

You are talking about two seperate issues. When filing HOH w/o dependent, it simply shows that the child resides with that person for more than six months out of the year. By the child living in that home, the person filing HOH gets the right to claim EIC, NOT the person claiming the exemption in this case. HOH is not claiming them as dependent and therefore do not claim the exemption/deduction, and there IS only one person claiming the child.