After you file


@Lia073185 wrote:

I have a question 
If a state judge final judgment was that the non custodial parent claim Child Federal tax Exemption every other year but the child spends 290 overnights with custodial parent ( mom). Non custodial parent is current in his child support which he is paying 43% of financial support according to it and 57% mom and also the timesharing agreement proof mom spends most of the year with a child. What happens if father file a motion for contempt of court because I claimed child as dependent. If judge make me sign 8332 can I notate on the formed the reason I’m signing it is because im threatened to be held in contempt if i refused to sign?


No one here can answer questions about your state court.  If you are unhappy with your custody or financial arrangements, you need to talk to the family court judge handling your case, preferably with competent legal advice. 

 

The IRS follows federal tax law, which is above and separate from state laws and financial arrangements in custody cases.  Federal tax law says the parent with custody more than halve the nights of the year can claim all dependent benefits.  The non-custodial parent can only claim the child tax credit if the custodial parent signs a form 8332 releasing the dependent claim, or a similar written statement that contains all the necessary information.  The custodial parent can still use the child to qualify for EIC, head of household and the dependent care credit, and the custodial parent can't claim those tax benefits even with a signed form 8332.

 

If you sign the form, the IRS doesn't care why you signed it.  Stating that you signed "under protest" is not going to do anything for you with the IRS.