Divorced with children - Question about form 8332

Forum|Forum|7 years ago
May 31, 2019
38 replies
138 views

I am divorced, and am claiming our two sons as dependents. I've been doing this since the divorce. This is the first year that me and the other parent have questions about form 8322, since we are trying to be sure that we've gotten everything correct. Our decree has nothing in it stating who can claim the children, so it's never been brought up between us. The other parent will not be claiming them, but wants to know if they need the form, as well. What will happen in both of our situations if either of us files without the form?

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bergmara

Level 2

This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons." Can you provide the IRS publication where this is stated? I just want to make sure I filed correctly in 2013. I lived with my spouse and children up until September and I claimed all the child credits (EIC/HOH/Daycare/dependent) since it was in our divorce that I had the odd years. And then we split 50/50 the rest of 2013. If custodial parent is determined based on AgI when we both had them equal time during the year how would we know whose is higher?

Hal_Al

Level 15

The custodial parent ( the parent the child lives with the most) has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332). The parent who is not claiming them does not need a form 8332. The parent claiming then does not need a form 8332, if he/she is the custodial parent.

There is a way to split the tax benefits. For future negotiations with the other parent the following info may be of use: :

There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child , even when the custodial parent has released the exemption to him.

For tax purposes, there is no such thing as joint custody, regardless of what your agreement says. The requirement, to be custodial parent, is that the child live with you MORE than 50% of the time. One of you has to be the custodial parent and the other the non-custodial parent.

bergmara

Level 2

"This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons." Can you provide the IRS publication where this is stated? I just want to make sure I filed correctly in 2013. I lived with my spouse and children up until September and I claimed all the child credits (EIC/HOH/Daycare/dependent) since it was in our divorce that I had the odd years. And then we split 50/50 the rest of 2013. If custodial parent is determined based on AgI when we both had them equal time during the year how would we know whose is higher?

ryderdaniel45

Level 2

You won't have a problem. My sons mother doesn't work so she never does taxes... That's another story.. But I always claim my son and we have nothing in writing saying who can claim him and I've never had a problem. As long as your ex doesn't try and claim them as well then you'll have no problem at all.

Hal_Al

Level 15

If the mother lives with another relative, e.g. her parent, that relative has a higher claim on the child than you do. So, there's still that possibility.

tabathasiemann

Level 2

A form 8332 is not necessary if the other parent is not going to claim your children as dependents. Problems arise when two people in different households claim the same dependens.

macuser_22

Alumni - Champ

To be precise, not "two different people", a 8332 is required when the non-custodial parent is going to claim a child's exemption. The custodial parent must release the exemption to the non-custodial parent with a 8332 form.

**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.**

jayden0812

Level 2

I do not think the information provided here is accurate. Please provide IRS publication that states dependent tax benefits can be "split". ???

IRS Publication 17 specifically states the following "Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

The exemption for the child.

The child tax credit.

Head of household filing status.

The credit for child and dependent care expenses.

The exclusion from income for dependent care benefits.

The earned income credit.

The other person cannot take any of these benefits based on this qualifying child. In other words, you and the other person cannot agree to divide these benefits between you. The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child." Reference http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000204295

Please explain where this rule is offset

books

Level 2

The last post is incorrect as it does not take into consideration the special rules of form 8332. In all other circumstances you are correct, you cannot split the tax benefits between 2 parents for 1 child. Form 8332 came into existence for the sole reason of allowing the custodial parent some benefit (allowing to still claim HH) when releasing their exemption. This can make a big difference on a tax return for some.

Lisa Sohar

Level 2

I filled my taxes last year with Turbotax no problems. This year the only difference is my last name I went back to. My son of 8 years ago I didn't get his child tax credit why. Can I fill out forms 8332 yet. I paid for your service.