Can I claim my 3 kids since I have been since Jan 2016 but then the kids mom has filed taxes already with claiming them. what do I do about me claiming them all year.?

johnhbiv — Tue, 04 Jun 2019 22:39:04 GMT

Every year I have claimed our 3 kids... their mom and I are getting divorced. She started working last July or Aug.. and SHE claimed all 3..
Now, she has already filed taxes for the year and claimed them on her return.
how do I get to claim them since I was claiming them since last January..?
she should NOT have claimed them.. and in doing so has probably cost me a thousand or two...
what are my options..?
I feel like just filing and claiming all 3 and if I get audited tell the IRS to go look at HER stuff because she KNEW I was already claiming them...
#so frustrated...

It depends on who is the custodial Parent. There is no s...

macuser_22 — Tue, 04 Jun 2019 22:39:06 GMT

It depends on who is the custodial Parent.

There is no such thing in the Federal tax law as 50/50, split, or joint custody. The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year. That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody). And yes they are that picky.

See Custodial parent and noncustodial parent under the residency test in Pub 17

https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170897

Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household
-Earned Income Credit
-Child Care Credit

The non custodial parent can only claim: (Child would be listed as dependent)
-The Exemption
-The Child Tax Credit

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.

Note. If you are 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.

This does NOT mean that the custodial parent can ignore any Decree or court order allowing the non-custodial parent to claim the exemption - they can be required to issue the 8332 form. They could be required by the court to do so or be in contempt.

-

topic Can I claim my 3 kids since I have been since Jan 2016 but then the kids mom has filed taxes already with claiming them. what do I do about me claiming them all year.? in Get your taxes done using TurboTax

Can I claim my 3 kids since I have been since Jan 2016 but then the kids mom has filed taxes already with claiming them. what do I do about me claiming them all year.?

It depends on who is the custodial Parent. There is no s...