My ex claimed my kid!

April 23, 2014 by Dave Du Val, EA
Woman blowing bubbles on couch with child

Hey Dave,

My two children live with my ex-husband. He is the custodial parent but we have joint custody. I pay child support and they come over to my house almost every weekend. We had a verbal agreement to each claim one child but now he wants to claim both kids. I filed my tax return and claimed one child, and then he sent his in later and claimed both. What is going to happen, and could we have each claimed one?

Sue

 

Hi Sue,

If your ex-husband’s return is processed before yours, your claim for the child will be rejected. If yours is processed first and your ex disputes your claim, then, as the custodial parent, he will be the one who is allowed to claim the child. (When a child is claimed as a qualifying child by two or more taxpayers in a given year, there are tiebreaker rules the IRS will use.)

Many Tax Court cases have even ignored written agreements and divorce decrees (issued after 7-2-08) that allowed one or the other parent to claim the child.  It comes down to this: the custodial parent has a “higher” claim and if, and only if, the custodial parent decides to allow the noncustodial parent to claim the exemption for the child, a signed Form 8332 must to be attached to the noncustodial parent’s return.

Deductibly Yours,

Dave

Tags: IRS

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David E. Du Val, EA
Chief Compliance Officer for TRI Holdco

 

Dave Du Val, EA, is Chief Compliance Officer for TRI Holdco. Inc., the parent company of TaxAudit, and Centenal Tax Group. A nationally recognized speaker and educator, Dave is well known for his high energy and dynamic presentation style. He is a frequent and popular guest speaker for the California Society of Tax Consultants, the California Society of Enrolled Agents and the National Association of Tax Professionals. Dave frequently contributes tax tips and information to news publications, including US News and World Report, USA Today, and CPA Practice Advisor. Dave is an Enrolled Agent who has prepared thousands of returns during his career and has trained and mentored hundreds of tax professionals. He is a member of the National Association of Tax Professionals, the National Association of Enrolled Agents and the California Society of Enrolled Agents. Dave also holds a Master of Arts in Education and has been educating people since 1972. 


 

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