I have had full custody of my disabled daughter (14 yrs old) for almost 2 years now. What are the exceptions for him to claim her? He is a registered sex offender.

[hersheybar2015]

IRS sent me a letter stating someone  (my ex) claimed her this yr and so did I. Do IRS rules supersede a judges ruling regarding claiming a child?

[Opus 17]

"Do IRS rules supersede a judges ruling regarding claiming a child?"

Mostly, yes.

If you have a divorce agreement signed in 2008 or earlier, your ex may be able to claim the child as a dependent by attaching copies of the divorce agreement to his tax return.  The divorce agreement is only valid for this use if it says three things specifically and clearly:

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The custodial parent won't claim the child as a dependent for the year.
3. The years for which the noncustodial pa­rent, rather than the custodial parent, can claim the child as a dependent.

If your divorce agreement does not meet these conditions, or was signed (ordered by the court) in 2009 or later, then the other parent can't claim the dependent using the divorce agreement.  Even if the divorce order meets these conditions, the other parent can only claim the child exemption and the child tax credit.  The ability to claim EIC, the child care credit, and head of household status, always remain with the parent who has custody more than half the year.

Without a court order that qualifies on both date and language, the parent who has custody more than half the nights of the year is automatically the parent who qualifies to the claim the child as a dependent.  The non-custodial parent can't claim any benefits unless the custodial parent gives the non-custodial parent a signed release.

If you have a court order that is not qualifying for IRS purposes (in date or language) the IRS will not enforce it.  But your ex could take you to court.

You will need to reply to the IRS with proof that the child lived with you for at least 6 months.

[TaxGuyBill]

So as the Custodial Parent, you can claim the child UNLESS the Noncustodial Parent has a Signed Form 8332 (to release the child's exemption) or a Pre-2009 Divorce Agreement.

However, if the Court Order says the Noncustodial parent gets to claim the child, the Court will force you to give that parent a Form 8332 so they can claim the child.

As Opus mentioned, even if you give the Noncustodial Parent Form 8332 (or they have a pre-2009 Divorce Agreement) to claim the Exemption and Child Tax Credit, you will still get to claim the Earned Income Credit, Child Care Credit, and Head of Household if you qualify.

[Opus 17]

"However, if the Court Order says the Noncustodial parent gets to claim the child, the Court will force you to give that parent a Form 8332 "

Well, the court *may* require that, if the ex has the money for a lawyer and if the court ignores any changes to their circumstances that may have occurred since the order was signed (like a conviction).

[TaxGuyBill]

You don't need a lawyer to go to Family Court.   🙂

Assuming the father does bring it to Court, the Court WILL require the 8332 UNLESS she petitions to have the prior Court Order or Divorce Agreement changed, which can be quite complicated and would probably require a lawyer.  Unless she goes through the work of having the prior legal documents changed, the Court WILL require 8332 to be signed (assuming the father brings it to Court).