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posted Jun 4, 2019 8:51:30 PM

If the divorce decree (dated 2017) says non-custodial parent, who is also behind on child support payments, is allowed to claim child A, does he STILL need Form 8332?

I'm just confused.

The non-custodial parent is going to claim child A, as per the divorce decree, on his 2017 taxes. I'm seeing so many different answers when asking if I need to fill out Form 8332, because of our divorce decree. All I need is a simple yes or no. 

Do they count as the same thing now? Or not? Does he need Form 8332, or can he use the decree as proof of an agreement? Do I need to state that I have an agreement on my return, if I haven't filled out this form?

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1 Best answer
Level 15
Jun 4, 2019 8:51:34 PM

The non-custodial parent ALWAYS needs form 8332. (Except for certain divorces finalized in 2008 or earlier that contain certain precise language.)

If you are the custodial parent you can still claim your child as a "non-dependent" who qualifies you for EIC, HOH and the child care credit.  Your ex must file with form 8332 and can only claim the dependent exemption and the child tax credit.

3 Replies
Level 15
Jun 4, 2019 8:51:34 PM

The non-custodial parent ALWAYS needs form 8332. (Except for certain divorces finalized in 2008 or earlier that contain certain precise language.)

If you are the custodial parent you can still claim your child as a "non-dependent" who qualifies you for EIC, HOH and the child care credit.  Your ex must file with form 8332 and can only claim the dependent exemption and the child tax credit.

Level 15
Jun 4, 2019 8:51:35 PM

If you choose not to give the form 8332, then you can say in Turbotax that you are not signing the form, you will get all the dependent benefits.  The IRS doesn't care as long as you have custody more than half the nights of the year.  But your ex could take you to court and order you to sign the release.  (Whether he would do that if he is behind in payments is something I can't guess.)

Level 15
Jun 4, 2019 8:51:38 PM

YES ... the custodial parent must give the non custodial parent a signed form 8332 if the non custodial parent is claiming the child.