What proof do I need to claim my son every year moving forward? I have him 55% of the time. I have divorce papers that’s about all.
If you are the custodial parent, meaning that your son is in your household over 183 days of the year, then your ex does not give you a Form 8332. You are the one who provides the Form 8332 to your ex so he can claim the child's personal exemption.
You just claim the child on your tax return as a dependent. If the IRS ever questions your claim then they will ask for proof that you were the one eligible to claim the exemption. The IRS notice will give you the types of proof required.
What EXACTLY does the "notarized agreement" say? Does the document say he can claim the child every-other year? If it has all of the information that Form 8332 has, that may be a valid document allowing the father to claim the child for those years.
<a rel="nofollow" target="_blank" href="https://www.law.cornell.edu/cfr/text/26/1.152-4#e">https://www.law.cornell.edu/cfr/text/26/1.152-4#e</a>
If you both claim the child, the IRS will send you both notices asking you to prove your claim.
Ok. Thank you so much!!! I’m terrified his narcisstic self will bully me....all these years I was being nice and didn’t have to share years! Idk how I can prove with finances that I have my son more! I think the IRS said I have to show that I pay more for the child throughout the year...I make less money than the father. I’m scared.
"I think the IRS said I have to show that I pay more for the child throughout the year...I make less money than the father."
This only comes into play if you all live in the same household and you are not married.
If you both claim the same child:
The IRS will process both returns and pay any refunds. Shortly (within a year) the IRS will mail letters to both taxpayers asking if their tax return was filed in error and suggesting that they amend if they improperly claimed the child.
If neither taxpayer amends, the IRS will send a second letter asking for each taxpayers proof that they are entitled to claim the dependent, such as proof that the child physically lived with them more than half the year. School records, child care records, household receipts, medical bills, etc., that show that the child lives with you should be retained.
The IRS will evaluate each taxpayers claim and award the dependent to one taxpayer, the other will have to payback any refund received plus interest and possible penalties. The parent that had physical custody usually always wins.
Do not ignore the letters or you will loose.
Thank you! I’ll need to look into this further, he will fight me on this! The notarized form I had him sign just states we will share years moving forward from 2013 until he’s 18...but I need to reclaim and he will never agree to that. I’m listed at son’s school as primary, but I don’t think that’ll help me.
If you gave him a Notarized document, and *IF* that has all of the information that Form 8332 has, and *IF* that document says he gets to claim the child every-other year, HE has the right to claim the child for those years.
However, you do have the ability to "revoke" that document. You would need to send him Form 8332 with Part 3 filled out. If you send that to him by the end of the year, you the revocation starts in 2018 (so it would NOT affect this upcoming tax return).
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/f8332.pdf">https://www.irs.gov/pub/irs-pdf/f8332.pdf</a>
If you send the form to revoke the Notarized Document, get proof. Send it Certified Mail, with Return Receipt requested. I would write "8332 revocation" on the Certified Mail slip, where the stamp goes (so your writing is under the stamp) and have at least 2 witnesses watch you put the form in the envelope and send it.
Oh thank you so much! Thankful for all your answers everyone!!! So much appreciated!!
The document I drew up says this “This declaration is to notify the court that father and mother (petitioner) have agreed to modify child support, under section #10, to be that each parent is entitled to claim the minor child exemption for our son and not ONLY the father. Mother will claim the minor child dependency exemption for odd years starting 2013 and father will claim minor child dependency exemption for even years starting in 2012.”
I’m just not sure what kind of school records I can request? Thx for all your all’s help!
So it is NOT just a Notarized Document. It is a document sent to the Court to modify your legal agreement. That changes things.
That seems to be a legal document for 'other' legal purposes (divorce/family court). That means two things:
(1) That probably does NOT allow your husband to claim the child for TAX purposes (it doesn't seem to fit the requirements to replace Form 8332). Strictly for tax purposes, you would get to claim him every year.
(2) However, it also gives your Ex full right to bring you to 'family' court and the Judge would demand that you give the Ex Form 8332 (assuming you don't negotiate a change these legal documents). So it seems to be a legal document that REQUIRES you to give your Husband Form 8332, which allows him to claim the child.
Oh wow! So I’ve been either really naive, stupid or nice all this time? Dang, I didn’t even realize the position I put myself in or the power I may have? Ugh! I just don’t want to create a sandstorm for myself I can’t recover from! So I should’ve been filling out the 8332 form “allowing him” those years in the first place? So basically I screwed myself?
The parent with whom the child lives more than half the year (184 or more 184 nights for 2016) is automatically entitled to claim the child as a dependent. This is the custodial parent. (IRS determines custody based on where the child lives, not any court order or agreement.) The non-custodial parent is not entitled to claim anything.
However, the custodial parent can sign a release (form 8332) allowing the non-custodial parent to claim the child as a dependent. You can download this form from the IRS web site. The custodial parent signs it and gives it to the non-custodial parent and the non-custodial parent mails it to the IRS after e-filing the rest of their tax return. In this case, the non-custodial parent can claim the dependent exemption and the child tax credit. The non-custodial parent can never claim earned income credit, the dependent care credit (day care credit) or use the child to qualify for head of household status. Those benefits always stay with the custodial parent.
Keep a calendar to note exactly which nights the child is with you ... if you can get the other parent to initial or sign your calendar then that would be great... give him a duplicate calendar that you sign to make it seem fair. I had a client that only had the child 4 days more and that calendar is what save her in an audit.
How Can I prove he lives here more without farher’s Cooperation? His dad will hit the ceiling and our tax returns will be flagged for audit! This could potentially create a messy storm!
How old is the boy? Does he attend school at your location? Visit the doctor?
He’s 12, he’s on his dad’s medical insurance and dental so I let him take him to those appts. I had him sign and notarized an agreement between us in 2013 that we would alternate the child dependency exemption each year moving forward. I think I shot myself in the foot trying to be fair...he had all prior years before that Bc I was in college. So I changed it once I started working to alternating each year rather than him getting every year like he wanted.
Oh and yes he attends school, I take care of all his school registration and stuff
There is a way to split the tax benefits. This may be helpful in your negotiations with the ex: 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. So, it's good idea to let the other parent know that you will be claiming those items, as many first time divorced parents are not aware of this rule and may try to claim those items, which will cause the IRS to send out letters. Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897 Scroll down to "Children of divorced or separated parents (or parents who live apart)"
I do claim eic every year as I only make 13k with my job! My fear was he will change jobs to lesser money and take away my eic....that’s what triggered all this to begin with. He just claims our son every other year for the CTC I think and dependency.
If the child lives with you, he can never claim EIC. You've been doing it right. You just need to point out to him, that his every other year agreement does not include EIC (or Head of Household or day care credit). That's the IRS rules. You can not make an agreement to let him claim EIC. That's not allowed . He cannot take away your EIC
I agree with Hal_AL. If the child lives with you more than the child lives with your Ex, you can ONLY give away the (1) exemption and (2) Child Tax Credit. You can keep (3) EIC, (4) Head of Household (if you qualify) and (5) Dependent Care Credit (for daycare, if you qualify). Your Ex can never claim those (unless the child lives with him more than the child lives with you).