How do I get form 8332 if I have already filed and been accepted??

[bethwaaa]

My son's father and I share custody 50-50. Our 2008 agreement states we alternate claiming the exemption and HOH every other year, so per Turbotax help I need to file 8332. But now my return has been accepted. How do I get the form filled out if I can only get back into my return by amending it? Just print the form from the IRS site? (BTW one of your help links to it is broken—404 error).  

[macuser_22]

There is no such thing in the Federal tax law as 50/50, split, or joint custody. The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year. That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the legal custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody so the child cannot be claimed by either parent). And yes they are that picky.

See Custodial parent and noncustodial parent  in Pub 501

https://www.irs.gov/publications/p501#en_US_2018_publink1000220906

Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household
-The Earned Income Credit
-The Child and Dependent Care Credit
-The Health Coverage Tax Credit

The non custodial parent can only claim: (Child would be listed as dependent)
- The child as a dependent
- The Child Tax Credit or credit for other dependents

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.

Note. If you are the non-custodial parent filing your return electronically, you must file Form 8332 with Form 8453, (U.S. Individual Income Tax Transmittal) for an IRS e-file Return. See Form 8453 and its instructions for more details. This must be done within 3 days of your e-filed return being accepted by the IRS.

http://www.irs.gov/pub/irs-pdf/f8453.pdf

[bethwaaa]

Yes, I know all the rules and pickiness of the IRS. As a family we have worked all that out. My question had to do with getting the forms out of Turbotax when I had already filed. You linked to files on irs.gov, and don't mention TT. So I can't get the files from TT, I have to get and print them from the IRS site instead of storing them with my return?

[macuser_22]

The 8332 can be printed from TurboTax but must be singed by the custodial parent and given to the non-custodial parent to mail to the IRS with the 8453.  It cannot be e-filed since it must have a written signature on it.

[bethwaaa]

Thanks for trying to help, but my point was that I filed, it was accepted, and it seems the only way to get at form 8332 through TT at this point is by electing to amend the return. Which of course I don't want to do. I've printed the forms from the IRS site, and will get them sent.  

[macuser_22]

Yes, after you file then you can only download the form from the IRS, unless yiu are using the CD/download version that has the forms mode - online does not.