What can I do if my ex spouse is withholding my child's social security number?

[Texas Roger]

Based on everything you have said, it appears that on one can claim the child as a qualifying child dependent on their tax return. Neither you or the brother can claim the child because the child did not live with you more than half the nights since it was born. The mother can't claim the child because she is not required to file a tax return. This means that the child could only be claimed as a qualifying relative dependent which is a different kind of dependent. For you to claim the child as that type of dependent, you would have had to provide more than half of the child's total support since he was born. Support includes housing, utilities, food, clothes, etc. This type of dependent gives you a $4050 dependency exemption but no other child tax benefits. You would still need the social security number to claim the child for this type of dependent.

[jessem]

No, we have been able to be civil and agree upon things until now

[BobB7]

Sounds like no one can claim the baby except you.  But you can't, either, without her written consent.

[BobB7]

Texas Roger:  He is the father.  With a signed form 8332 he is entitled to claim the baby.

[jessem]

Thank you. Why would I have to have her written consent?

[BobB7]

The law says that for the non-custodial parent to be able to claim the child they must have written permission from the custodial parent and must submit a copy of that, each year, to the IRS.

[BobB7]

You know, since her brother is unable to claim the baby and doing so is worth, probably, quite a bit of money to you, maybe you should offer to share the tax benefit with her so that she will give permission, SSN, etc.

[Texas Roger]

BobB7: The 8332 is used to relinquish the dependency exemption and child tax credit to the non custodial parent. Nothing else. Since the child is not the qualifying child of the mother because she is not required to file an income tax return, does she then have the right to relinquish the dependency exemption to the father? I can't find any examples of this specific situation in Pub. 17. I do know that someone would be able to claim the child as a qualifying relative in this situation (if they met the tests) since the child is not the qualifying child of anyone. I welcome your incite.

[TaxGuyBill]

@Texas Roger   The child should still be the QC of the mother, even if she isn't required to file a tax return, right?  I don't see anything that says otherwise.

[Texas Roger]

@TaxGuyBill  My only reference is in Pub. 4012 Volunteer Resource Guide where it says "A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund of income tax withheld." I have not found that wording in Pub. 17 but there are so many examples to look through in that pub that I may have missed it. As we all know, this topic is extremely complicated.

[TaxGuyBill]

As far as I know, that is ONLY for purposes of determine if a person can claim the child as a Qualifying Relative.  It is still her QC if she chooses to take it (or give it via Form 8332).
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170936">https://www.irs.gov/pub...>
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220942">https://www.irs.gov/pu...>
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-drop/n-08-05.pdf">https://www.irs.gov/pub/irs-drop/n-08-05.pdf</a>

[Texas Roger]

Thanks for the additional references. I don't disagree with your conclusion. Are we in agreement that the only thing the mother can relinquish to the father is the dependency exemption and the child tax credit?

[BobB7]

I agree that (if that includes the additional CTC) is all.

[TaxGuyBill]

That's what I think too.  Unless the mother give the 8832 to the father, nobody claims the child.  I like Bob's idea about offering to share the refund (probably an additional $1400-$1600 for the child, but there could be a lot of variables).

[SweetieJean · Accepted solution]

If you are named on the birth certificate, you should be able to get the SSN from the Social Security office.