I have an 8332 form to fill out, due to the father of my son and I not being together, but the issue is that he doesn’t have a valid US SSN. What am I supposed to do?

[wildcheppy]

I haven’t filed yet due to me needing the 8332 form, but one issue I am facing is that the father doesn’t have a valid SSN  for me to put on the form since he isn’t a US citizen. How am I suppose to fill out this form since he can’t file taxes legally.

[okonskitg]

If the father doesn't have and isn't eligible to get a social security number, I believe he can  file Form W-7, Application for IRS Individual Taxpayer Identification  Number,  with  the  IRS. There is an instruction with information about what to do if you don't have a social security number. For more details about obtaining this number, see <a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/individual-taxpayer-identification-number">https://www.irs.gov/indiv...>  

[macuser_22]

Why does he need a 8332 if he cannot file a tax return and claim the dependent anyway?

[wildcheppy]

@macuser_22 It was for me so If he did get a number or whatever, he would sign it away and not say he would claim him.

[wildcheppy]

@okonskitg So if he didn’t get the ITNI (I think that is what it is) I wouldn’t ha e to worry about filling it out so he doesn’t claim the baby?

[Lisa995]

@wildcheppy  who is the custodial parent?  With whom does the child live?

[Opus 17]

Every person living in the US must file a US tax return.  Even if they are here illegally.  The IRS does not enforce immigration laws, they just want their money.   

Where does the child live most of the time, and what exactly is the father’s status?

[macuser_22]

The 8332 is ONLY issued by the parent that the child physically lived with to the parent that the child did NOT live with so that parent  can claim certain credits.   The parent that the child actually lived with NEVER needs a 8332 to claim the child.

[wildcheppy]

@Lisa995 We share equal when it comes to the child living with each parent. I get four days and he gets three days and we go that way every other week.

[wildcheppy]

@Opus 17 He (the father) lives here, but isn’t supposed to.

[wildcheppy]

@macuser_22  I’m putting him on my taxes, but I can’t get the child credit because I didn’t make enough. So either way, I wouldn’t need it?

[macuser_22]

See answer below.   Only one parent can be the custodial parent that the child lived with more than 183 nights.  There is no such thing as shared, split or 50/50 custody in Federal tax law.

[Opus 17 · Accepted solution]

If you are the parent who has actual physical custody of the child more than 183 nights of the year, then you are the only parent with the automatic right to claim a child as a dependent. The IRS defines custody based on where the child actually lives, and does not follow court orders or custody agreements.

If you are the parent with custody more than 183 nights of the year and you want to allow the other parent to claim the child, you give the other parent a signed form 8332.  They must include the form with their tax return.  It doesn't matter if the other parent doesn't have an SSN or an ITIN, just give them the form and leave it blank.  Getting a number and filling it in is their problem.  If Turbotax won't allow you to print a form 8332 without the SSN, you can get a blank form from the IRS web site. https://www.irs.gov/pub/irs-pdf/f8332.pdf

If the other parent needs a tax number and is not eligible for a SSN, they can apply for an ITIN (international tax ID number) using form W-7.  They will fill out form W-7, attach any required proof of identity, and mail it to the IRS with their completed tax return, to the address on the W-7 instructions.  The IRS will process the ITIN first, then add it to the tax return and process the tax return.  The person won't be able to e-file.

Even if the person is in the US illegally, they are still required to file a tax return and pay taxes.  Tax returns are confidential and the IRS will not inform on them to Immigration.