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can someone help me find

Started by skye, Jan 17, 2005, 03:57:07 AM

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skye

anything concerning taxes and NCP claiming child on taxes without letting other parent know?

Bolivar

Can you be a little more specific in the question.  

Answers to common questions:
1. CP - claim "Head of House Hold"
2. NCP - can only claim dependents if CP says OK.  CP must sign Form 8332 to allow the NCP to claim dependents. (unless wording in decree allows NCP to claim dependents)

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Tax Tips for Non-custodial Parents -

http://www.smartdivorce.com/articles/taxtips.shtml

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Author: Shy
PostPosted: Tue Nov 16, 2004 2:14 pm    
Post subject: Re: Taxes    

If you have the wording in your divorce decree on who claims exemptions, then you do NOT need Form 8332. You need to attach your cover page, the page giving you the right to claim the deduction, and the signature pageDivorce decree or separation agreement

If you have no wording in your decree on who takes the deductions, then you DO need Form 8332 rfom the CP to claim a child.

The EIC credit can ONLY be claimed by the person that the child LIVED WITH for 6 months or more of the year.

From http://www.irs.gov/pub/irs-pdf/p501.pdf (It's a .pdf file, and the pertinant information STARTS on page 15 with "Support Test For Child of Divorced or Separated Parents".)

From page 15... the section titled "Divorce decree or separation agreement made after 1984"...

"If your divorce decree or separation agreement was executed after 1984,
the noncustodial parent does not have to attach Form 8332 if both of the following requirements are met.

1. The decree or agreement is signed by the custodial parent and states all of the following.
a. The custodial parent will not claim the child.
b. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
c. The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.

2. The noncustodial parent attaches a copy of the following pages of the decree agreement to his or her tax return.
a. The cover page (write the other parent's social security number (SSN) social security number on this page).
b. The pages that contain the information shown in item (1)
c. The signature page with the other parent's signature and the date of the agreement."

As long as you do the above things (attaching a copy of your decree pages as stated) to your return , you don't need Form 8332 if your divorce decree says you (as the NCP) can claim your child.

My ex and I do this every year. He claims 2 children every year, I claim 1 every year. We have never, since 2000, had to attach a Form 8332 to our returns. Our decree spells out who claims which child/children.

If a judge ordered it in a decree, then it IS VALID. The IRS has acknowledged this fact in Pub. 501, and says that if the decree says it's so, then it is.

The link I put above is for the 2004 Publication 501. The CURRENT one. Not from years past, but from the one we will all be using come January.