Original Divorce in 2015 was based on Shared 50/50 custody and split the exemption for two children. Father moved out of state in 2019, gave sole physical custody to mother. The new custody and support agreement is silent on the tax issue. Mother only signed 8232 for single year of 2015 but honored the 2015 agreement in 2016-2018 tax years as well.
Beginning in 2019, the children lived with the mother and the mother filed returns claiming both children. She included a letter of explanation for 2019 and 2020 and a copy of the new custody agreement giving physical custody on July 17, 2019.
Father had filed early claiming one. For 2021 tax year mother filed first and return was accepted electronically. When father's 2021 filing was not accepted, he retained a lawyer and is likely going to ask the JDR court in Virginia to order her to sign an 8232,
She says he changed the custody, therefore the tax exemption sharing in the 2015 agreement no longer applies. She does not want to hire an attorney and fight this, recognizing that a judge can do whatever he is persuaded is right. Mediation may be an option but may end up back in court since she believes she is correct and shouldn't give up the exemptions/credits.
Any thoughts, comments and suggestions would be appreciated.
