IRS Form 8332

[rickvstar]

My former wife and I, in our 2007 PROPERTY SETTLEMENT AND STIPULATION AGREEMENT (on file at our county court house) agreed to take the the child tax deduction "every other year" she, the ODD years and I the EVEN years. This is how it's always been. There is no mention in our AGREEMENT about the number months our child was to live with one or the other to claim the deduction.

I have all my previous returns (a majority of which were prepared by a well respected CPA) to prove this agreement to be the historical case.

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
agreement since we signed the 2007 PROPERTY SETTLEMENT STIPULATION AGREEMENT of record supercedes IRS Form 8332 andproves that  "length of time " with either parent isn't an issue. It's a forgone conclusion.

What do the experts say?

[AmyC]

You have the legal documents to claim the child, the 8332 is not necessary. Go back to the personal section and let's review the answers.

1. Yes, you support the child.
2. Temporarily you should Select the 12 months with you so you can get to the section that asks if you have a custody agreement.
3. No, the other parent will not claim.
4. continue through and then when it gets to the end, you can go through again and mark the 0 months lived with you and the program will hold it.

This allows you to file as single, instead of HOH, since the child did not live with you. This allows you to claim the $2,000 child tax credit if age 16 and under or the $500 dependent credit if age 17 and up.

[rickvstar]

Amy C, I would like to speak with you. It's very important. Please call at your earliest convenience!! [phone number removed]

[rickvstar]

My phone # was removed. Please contact me. [email address removed]

[macuser_22]

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@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

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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.