@rickvstar wrote:
NOW, enter the IRS Form 8332 (new to me) The form stipulates that "In order to use the dependent as a deduction, he must have lived with me (the noncustodial parent) for 6 months or more during any tax year. So now, I must choose whether to simply lie on my return and state that he lived with me for at least 6 months OR , deal with a very "contentious" individual. In this case the IRS Form 8332 is not applicable. Our
The IRS does not care about any agreements - they do require a signed 8332 form (or similar document with the same information) from the parent that the child physically lived with more then half the year for the other parent to claim and file with his/her tax return.
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.
If the other parent refused to supply the required form according to your legal agreement then your remedy is the local Family court that can hold the other parent in contempt for violating the agreement. Contact yiur attorney for legal advice.
This is a legal issue and not a tax issue.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
