Being domicile parent with 60/40 in visitation 4 children he has never claimed them may I amend and claim those two children legally?

[4_custodial]

Our divorce papers it say "each party shall claim two of minor children parties shall sign any and all necessary documents to facilitate the granting of exemptions" I have not been presented with any papers to sign.

[4_custodial]

I am in Louisiana if that matters with the laws.

[bwa · Accepted solution]

Even though our signed divorce decree from the family court judge states otherwise.

Any "paperwork" would be what the IRS requires.  Their requirement is that if the non-custodial parent claims the child, then the custodial parent (you) must provide the non-custodial parent with a signed IRS Form 8332.

The custodial parent (the parent the child lives with more than 1/2 of the year) needs nothing, because under IRS rules, they are the default individual to claim the exemption.

Also remember, a non-custodial parent can claim the exemption and child credit if the custodial parent transfers the exemption.  The non-custodial parent can never claim EIC, Head of Household Filing status and the Child and Dependent Care credit.  Only the custodial parent can, and they can whether they transfer the exemption or not.

He also does make much more money than myself.... if that matters.

It means nothing if the children spend more nights with you than with him.

[4_custodial]

And the IRS laws would trump the Louisiana statues??

[bwa]

Federal law always trumps state law.  However, if you're referring to "all necessary documents", the IRS isn't trumping anything.  All necessary documents is no documents if they're aren't any.  If you're referring to only the custodial parent claiming certain items like EIC, HOH, etc., no state can change federal law.  Only the federal Congress can do that.

[4_custodial]

Ok, sorry and final question....wow, you are awesome!!

Above you said I (custodial parent) needed to provide the documents, which I have not, nor been asked by him to do so. So being such there are no documents, hence the IRS does not care.
As far as the EIC or HOH on himself at this point doesn't matter since he has never claimed them as well his new wife and himself claim married but separate.
Only making sure, I am kosher with the document that states I should sign but never have!

[bwa]

While not necessarily "kosher", it's his problem, as he should have filed it with his return.  However, these issues usually come up only when BOTH parents claim the child as the custodial child, as that's waving a flag in front of the IRS computer.

If it's never come up before you have likely passed by deductions or credits because even in the years he claimed them, you still could have claimed Head of Household Tax rates (which are much better than single), the child and dependent care credit if you paid for daycare, and EIC.)

[4_custodial]

Thank you!

[bwa]

If you are the custodial parent (the parent the children lived more than 50% of the time), then you don't need any documents signed.  All you need to do is claim the children.

[4_custodial]

Thank you! Even though our signed divorce decree from the family court judge states otherwise. But he has never presented me with any paperwork to sign over saying he could claim them, as the court states.
I asked my atty. and his response was "I cannot advise you to do something illegal" hence my apperhension. But other than CS; he pays NO extra fees for education even my special needs daughter's private school.
He now has us in appeals court not liking the outcome of the last judgement, in which he brings up numerous times about claiming all four kids, even though he has never claimed them at all!!! Sorry, just wanting to make sure.

[4_custodial]

He also does make much more money than myself.... if that matters.