@Hooked38 wrote:
I have the problem that the custodial parent refused to sign the 2020 Form 8332 and filed her taxes. Can I take her back to court?
Here is the wording...changed out the names.
“Commencing in calendar year 2018 and each year thereafter until modified by the court or written agreement signed by both Parties, Respondent shall claim Kid 1 and Kid 2 as dependents for tax filing purposes. Petitioner shall execute IRS form 8332 to release the exemptions and return the form to Respondent within ten (10) days after receiving the form. The court shall retain jurisdiction to assess penalties and reimbursement if the part entitled to the dependency exemption is assessed a penalty on the account of the custodial parent’s refusal to execute form 8332.”
It appears that your judge is more knowledgeable than most, and the order is a correct implementation of the tax law. The order clearly says the petitioner (I suppose that is your ex) must sign the form 8332 within 10 days of receipt, and the court retains jurisdiction to assess penalties if the petitioner does not sign.
So it looks like you need to send your ex a copy of form 8332 filled out with what you need, except for the signature, and use registered mail with proof of delivery. If your ex refuses to return the signed form, contact your attorney and make a claim to your family court judge for relief. The court could order the other parent to sign the form in front of the judge, or could fine the other parent the dollar amount they are depriving you of, or reduce your child support, or do almost anything it wants to enforce its order. But this is a matter for your attorney.
