tax question

[jasonl]

What is the name of your state (only U.S. law)? nh
if a divorce decree stipulates that the non-custodial parent shall have "all claiming rights" of the minor children on alternating years, does this mean to claim them only as dependents or does the earned income tax credit also apply? thank you

 

[LdiJ]

What is the name of your state (only U.S. law)? nh
if a divorce decree stipulates that the non-custodial parent shall have "all claiming rights" of the minor children on alternating years, does this mean to claim them only as dependents or does the earned income tax credit also apply? thank you

A court cannot order that an ncp is allowed to claim something that federal tax law does not allow them to claim.

An ncp cannot claim head of household (for that particular child or children), daycare credits or earned income credit under the federal tax code, therefore no, that means that you get to claim the exemption and the child tax credit, only. Also, the cp would have to give you a form 8332 in order for you to be allowed to claim the exemption and the child tax credit.

I am a tax professional.

 

[jasonl]

thank you for your reply. but, what happens if the custodial parent has already claimed the children in the years that were supposed to be the ncp's years to claim?

 

[TinkerBelleLuvr]

Then you file a paper return with the 8332. If the CP won't sign it, you will have to go back to court to order the judge to have him/her sign it.