Form 8223 does it have to be filled out every year if you claim your child one your and the dad clames the next year

[rjs · Accepted solution]

There is no Form 8223. I assume you mean Form 8332. Form 8332 has to be filled out for each year that the noncustodial parent claims the child as a dependent. The form is not used for years that the custodial parent claims the child. For a year that the noncustodial parent is going to claim the child, the custodial parent has to fill out and sign Form 8332 and give it to the noncustodial parent. The noncustodial parent has to attach the signed form to his or her tax return.

A Form 8332 can be filled out for multiple years, but it is not advisable to do so.

[schrhi]

Regardless it has to be filled out the irs requires it there is no way around it?

[rjs]

If the parents are divorced or have a legal separation agreement, and the divorce decree or separation agreement took effect after 1984 and before 2009, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332. That's the only way around filling out Form 8332.

[schrhi]

So court papers saying he claims the child on the odds years and she get even and so on?

[rjs]

The "court papers" do not meet the IRS requirements, except for a divorce decree or separation agreement that took effect after 1984 and before 2009, as I stated above.

[Borninusa1]

I am custodial parent I recently filled out non filers for corona virus impact check with IRS their reply was kids were already used for 2019 taxes I only gave consent for 2018 I believe non custodial parent also used for 2019 What can I do? There are no offices of IRS open at this time due to virus 

[JotikaT2]

It depends.

Technically, the parent who did not have the authority to claim the child should file an amended return to correct the issue.

Steps when both parents claim a dependent

As this relates to the stimulus payment, you can refer to the link below for a list of topics covered by the IRS at this point.  They are updating this website frequently and may potentially update the website with information addressing this situation.

Stimulus payment questions

At the end of the day, if you can show that you fully had the right to claim your dependent, when you file your tax return in 2020, you will be asked how much your received for your stimulus payment.  If it was less than you were entitled to, you will be able to claim a credit on your 2020 tax return.