Tax question/child aged out of CO

[my life is mine]

What is the What is the name of your state (only U.S. law)? VA if needed.

Background: 2 children, divorced over 13 years. Court order states oldest child I claim, youngest child Dad claims.

Youngest child turned 18 in Spring, graduated High school late spring, is in college since late summer.

Question, this year, since child has aged out of court order in June, in fullness, including graduation of high school, can I claim this child this yearname of your state (only U.S. law)?

 

[LdiJ]

What is the What is the name of your state (only U.S. law)? VA if needed.

Background: 2 children, divorced over 13 years. Court order states oldest child I claim, youngest child Dad claims.

Youngest child turned 18 in Spring, graduated High school late spring, is in college since late summer.

Question, this year, since child has aged out of court order in June, in fullness, including graduation of high school, can I claim this child this yearname of your state (only U.S. law)?

Being off at college counts as a temporary absense from the custodial parent's home. The custodial parent is the only person, under the tax code, that is entitled to claim the child, unless the custodial parent releases the exemption to the non custodial parent via a form 8332 or its equivalent.

So, if you are still the custodial parent, and the child is still living with you when not at school, then you are the only one who is allowed to claim the child, unless you release the exemption to the other parent.

There is a possibility that your divorce decree counts as an equilvalent to form 8332. It would have to state that you release the exemption to the ncp, it would have to state the specific years for which you release the exemption, and it would have to be non conditional in any way. Very few orders qualify to be equivalent to form 8332.

Edit to add:

To answer your question from the other forum, the new 8332 rules apply to orders from 2009 forward.

 

[my life is mine]

Child lives in my home, I have been CP always. Child is a full time college student.


Court order does not have years stated only childs name and to which parent gets to claim child.

It also states Father must be up to date in child support to claim child. Which Father is as there is no more support and arrears have been finally paid off, in 2008.

 

[LdiJ]

Child lives in my home, I have been CP always. Child is a full time college student.


Court order does not have years stated only childs name and to which parent gets to claim child.

It also states Father must be up to date in child support to claim child. Which Father is as there is no more support and arrears have been finally paid off, in 2008.[/QUOTE

That makes the court order conditional, and therefore its does NOT qualify as an equilvalent to form 8332. Since dad no longer pays child support and the child is no longer subject to court orders, you are the only one who can claim the child unless you voluntarily relinquish the exemption to dad, via a form 8332.

 

[my life is mine]

Thank you, that is what I thought, I will fight it this year if Dad does try to claim him. I will also be doing the college credit.

 

[LdiJ]

Thank you, that is what I thought, I will fight it this year if Dad does try to claim him. I will also be doing the college credit.

You don't even have to "fight it". If dad files first electronically and claims the child, you will have to file a paper return, but you will still get your full refund. If you file first, you can file electronically and dad may not even claim the child if he gets professional advice.

Then, if both of you claim the child, around November/December 2010 you will get a "soft" letter from the IRS indicating that there was a duplicate claim and asking you to amend your return if you didn't have the legal right (under the tax code) to claim the child. If neither of you amend your returns then eventually the IRS will investigate and the parent who shouldn't have claimed the child will have to pay back the excess refund, plus penalties and interest.