This is our Decree verbatim from 2008:
"Income Tax. The parties agree that to file separate income tax returns. Husband will claim Child1 as a dependent for tax purposes. Husband will be entitled to claim the Child Tax Credit and the Child and Dependent Care Expense credit for the child on his state and federal income tax returns. Wife will claim Child2 as a dependent for tax purposes. Wife will be entitled to claim the Child Tax Credit and the Child and Dependent Care Expense credit for the child on her state and federal income tax returns. Wife shall execute IRS Form 8332 for Husband as the non-custodial parent to claim said exemptions and credits for Child1. Wife shall execute IRS Form 8332 for each subsequent year as needed and requested by Husband."
I think the part of the "test" that I am missing is #3 regarding the years that this applies. Thinking that no statement of years would imply ALL YEARS.
Over the years, Wife never gave me an 8332 to claim Child1. I just claimed Child1 and no big deal...IRS never said anything. In 2013, I said Ok fine you can claim Child1 and gave *wife* an 8332 so she could claim Child1. I didn't really have to because we had been doing so without 8332s for years.
Now that I want Child1 back, it seems I could issue a Revoked 8332 (which takes a while to be in effect) or maybe I can point back at the Decree that Wife should be giving *me* 8332s to claim Child1.
The closer I read the 8332, it seems geared for the custodial parent (Wife) to give claim-ability to non-custodial parent (me)...not the other way around. Does this make my 8332 that I gave Wife a moot point then?
