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posted Jun 13, 2024 4:04:57 AM

I have never filled out form 8332 for alternating years claiming a child. Is this form required?

She lives with me but visits him a couple afternoons a week. The judge ordered us to alternate years claiming her. I did not claim her this year. I filed in January and still haven’t received my refund. Could this be the problem? I didn’t know there was a form.

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1 Replies
Level 15
Jun 13, 2024 7:18:15 AM

Sounds like you are the custodial parent.  The IRS cares about physical custody --- they care about which parent the child spent the most nights with--at least 183 nights during the tax year means you are the custodial parent as far as the IRS is concerned.

 

What -- if anything ---did you enter about your child on your tax return?   When the software asked if you have an agreement with the other parent, what was your answer?

 

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

 

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

 

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

 

 

More....

 

The NON-custodial parent signs Form 8332

 

The Form 8332 can't be e-filed. The non-custodial parent must have signed the form and then mail it to the IRS along with the transmittal Form 8453 within 3 business days from the date the return is accepted. The 1040 income tax return can still be e-filed.  On the 8453 you simply check the box Form 8332, Release/Revocation of Release of Claim to

 

Exemption for Child by Custodial Parent.

 

The forms should be mailed to:

Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254