| T.R | Title | User | Personal
Name | Date | Lines |
|---|
| 193.1 | It's been done... | DEBUG::SCHULDT | As Incorrect as they come... | Fri Jan 17 1992 15:08 | 2 |
| My ex and I have it in the divorce agreement that I claim the younger
child on my taxes....
|
| 193.2 | only if it is in the decree | CSC32::HADDOCK | I'm afraid I'm paranoid | Mon Jan 20 1992 10:49 | 4 |
| In most states, the NCP can claim the children as dependents *only*
if the divorce decree stipulates as such. Otherwise, the CP gets
the deductions.
fred();
|
| 193.3 | | PARZVL::GRAY | Follow the hawk, when it circles, ... | Mon Jan 20 1992 14:06 | 15 |
|
Having taken this bath my first tax year out of the house, the
answer is:
Federal tax law says that the CP takes the deduction for all
of the children, and claims "head of household" regardless of
where the children live or who pays the majority of support with
the following exceptions:
(1) The divorce decree (or some temporary court order)
specifically states that the NCP shall take the deductions or
(2) the CP signs the IRS form 8332, titled "Release of Claim
to Exemption for Child of Divorced or Separated Parents".
Richard
|
| 193.4 | | RIPPLE::KENNEDY_KA | pffffffftttt | Mon Jan 20 1992 14:30 | 7 |
| Richard,
Could you clarify for me? I still have legal custody, but my ex has
physical custody. Our divorce was in 1976. Does this mean I can claim
my son on my taxes?
Karen
|
| 193.5 | If you have it in writing ! | GIAMEM::DALRYMPLE | | Tue Jan 21 1992 07:09 | 25 |
|
The questions in the previous notes are what I am going thru at this
very moment. In my decree it states that I have the exemption for one
of my 2 sons. Well, I filed my taxes, I have been notified by the IRS
of some problems related to just this very subject. I talked to several
IRS people and told them the stipulation in the decree. One person
read to me over the phone the "law", I read to him the section in my
decree. After all was said and done, the IRS is backing down. I
requested the Publication 504 to copy page 4 as they indicated and
along with a copy of the decree section stating the entitlement for
me for the deduction, it seems that the problem is corrected.
Did I finally win something for once ??????
P.S. I stated to the IRS Rep that I did not care what they say, I have
a
written document signed, sealed and delivered by a judge/court. It
appears that it worked.
If anyone needs some help, I would gladly assist. Contact me off line
for more details.
Good luck to you all.
Doug
|
| 193.6 | Decree or IRS form | PARZVL::GRAY | Follow the hawk, when it circles, ... | Tue Jan 21 1992 08:10 | 31 |
|
.4> Could you clarify for me? I still have legal custody, but my ex has
.4> physical custody. Our divorce was in 1976. Does this mean I can claim
.4> my son on my taxes?
The key is to get a copy of IRS Publication for Divorced and Separated
Parents. It is Publication # 50?, I can't remember right now, but it is
504, or 509 or something. Anyway, legal custody doesn't matter, only
Physical Custody. It says, the NCP can claim the child by sending in
either a IRS form 8332 signed by the CP or a copy of the judge's decree
that specificly states that the NCP can claim the child as a deduction.
It used to be that, if no mention was made in the decree, than the
parent who spent the most on the child could claim the child as a
deduction. So if the woman had physical custody and her income was
10K and the NCP's income was 40K than, the NCP would pay more in child
support, than the CP's contribution, and thus the NCP could claim the
child. Now, under the exact same circumstances, the CP claims the child
and gets the added benefit of claiming "head-of-household" in a single
parent family. The NCP is taxed as a single person with no dependants
other than themself.
The new process keeps the government from having to do any calculations
or investigating to see who spent more on the children!
The way I see it Karen, your ex must sign form 8332 for you, or your
1976 decree must state specificly that you get the deduction. Otherwise
you are out of luck.
Richard
|
| 193.7 | | RIPPLE::KENNEDY_KA | pffffffftttt | Tue Jan 21 1992 09:33 | 4 |
| Thanks Richard. I will get the publication, but I didn't think I would
get a break on this.
Karen
|
| 193.8 | Taxes | NOVA::GRAVES | | Tue Jan 21 1992 12:29 | 9 |
| Thanks for responses. The reason I endtered the first is because I had
my perposed agreement that I wanted to clain both of my kids. I know
that its sounds selfish but I realy feel that I do most of the support-
ing of them ie buying clothes, shoes, etc above and beyond CS. I would
settle for claiming one.
Bill
|