@Diamondpr wrote:
Thank you for all the information, it was very helpful! I will never be noncompliance with a court, my ex has been absent and has not asked for signature, 8332 form. Thanks again!
You may want to send one. Here's what will happen:
You can list your child on your tax return, state the child lived with you more than half the year, and you are giving the other parent a form 8332. The child will still allow you to qualify for EIC, head of household status, and the dependent care credit (if you meet the other qualifications) because those benefits can't be shared or transferred.
Your ex is supposed to say in their tax program that the child lived with them less than half the year and they are claiming the child because of a form 8332. They will get the child or dependent tax credit but will not qualify for EIC or head of household. They must mail the 8332 to the IRS after filing. IF you both do this correctly, the IRS will have no problems.
If your ex does not ask for form 8332, the only way they can claim a dependent is if they lie and say the child lived with them. This may cause them to claim extra tax benefits that are not allowed, and it will cause a conflict with your tax return that may cause one or both returns to be rejected and may trigger investigation letters from the IRS.
You want to send your ex a signed form 8332, possibly by registered mail, so that when the IRS come calling, or his attorney blames you for something, you can say "I did everything by the book and it's not my fault if my ex screwed up."
By the way, all these rules are in IRS publication 501. https://www.irs.gov/forms-pubs/about-publication-501
