Can the IRS overrule a court order allowing a non-custodial parent who pays child support to claim a child for five consecutive years?

[CuriousNYS]

How do we get judges exposed or get them to stop the inaccurate orders of saying noncustodial parent can claim HOH and EIC?  How? It doesn't seem possible no lawyer in my area will help and neither will congress

[Mike9241]

there's nothing you can do unless you can get Congress to change the tax laws.  State and Federal laws differ in many aspects. The state court can grant full custody to parent A but allow the divorce or separation agreement to provide that parent A gets to claim in even years and parent B in odd years. The tax laws say differently. It's the custodial parent (CP) that gets to claim them in all years unless the CP gives the noncustodial parent (NCP) a signed form 8332 that must be included with the NCP's return. if the CP refuses the NCP can go back to court and the court can impose penalties on the CP for failure to comply with the agreement.  If the agreement does not provide for allowing the NCP to claim, then NCP can do nothing.  

[AE_1989]

Please did you ever get any information on this? What ended up happening? The same thing is happening to me right now I’m being held in contempt for not amending my taxes however instead of giving me a chance to actually amend them, which I just should’ve went ahead and did since they didn’t bring up for 8332 I should’ve just amended them and let IRS deal with it from there however I screwed up and I decided I wasn’t going to M&M and now I’m in contempt And they are instead of going to the IRS trying to just have my ex who hasn’t been in my son‘s life since April 20 21. He’s only able to do this because of an outdated parenting plan from 2018 that says he can clean my child every year and Now the judge has ordered that he can go to a accountant which he has a business so he has business interactions and personal relationships with people who are accountants and they get to decide how much he would have gotten if he had to claim my son which, if he had claim him, it would’ve been zero because he’s not independent my son‘s not independent of his but Then the judge is gonna take me back to court my next hearing to tell me how much I have to pay him and completely skip the IRS altogether 

[Opus 17]

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@AE_1989 wrote:

Please did you ever get any information on this? What ended up happening? The same thing is happening to me right now I’m being held in contempt for not amending my taxes however instead of giving me a chance to actually amend them, which I just should’ve went ahead and did since they didn’t bring up for 8332 I should’ve just amended them and let IRS deal with it from there however I screwed up and I decided I wasn’t going to M&M and now I’m in contempt And they are instead of going to the IRS trying to just have my ex who hasn’t been in my son‘s life since April 20 21. He’s only able to do this because of an outdated parenting plan from 2018 that says he can clean my child every year and Now the judge has ordered that he can go to a accountant which he has a business so he has business interactions and personal relationships with people who are accountants and they get to decide how much he would have gotten if he had to claim my son which, if he had claim him, it would’ve been zero because he’s not independent my son‘s not independent of his but Then the judge is gonna take me back to court my next hearing to tell me how much I have to pay him and completely skip the IRS altogether 

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This is a very old conversation with 130+ posts.  I don't know what your question is.

Basically, the IRS follows federal law, which overrides state laws and state court decisions.

However, your state court can find you in contempt if you ignore their rulings.

If you believe your state court is ordering you to do something illegal, you should talk to your attorney, and if necessary, hire a tax expert to explain it to the court for you.   

However, in your situation, it appears that you should have allowed your ex to claim your child according to the parenting plan.  Even though you might be entitled to claim your child under federal law, if the state court orders something, you generally should follow that order, and you can be penalized if you don't follow that order.  If there was a parenting order from 2018, you can't just ignore it if the situation changes (but you can ask the court to change it, and it sounds like you should have done that a long time ago.)

If you want to dispute the damage calculation your ex comes up with, you will have to hire your own accountant to create an expert opinion for you.