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Conference quokka::non_custodial_parents

Title:Welcome to the Non-Custodial Parents Conference
Notice:Please read 1.* before writing anything
Moderator:MIASYS::HETRICK
Created:Sun Feb 25 1990
Last Modified:Fri Jun 06 1997
Last Successful Update:Fri Jun 06 1997
Number of topics:420
Total number of notes:4370

41.0. "need some information" by RT32::GOODWIN () Tue Apr 03 1990 14:55

    Can anyone help me with a couple of questions?
    
    My pre-trial hearing is coming up at the end of this month, and
    I need to get some information.
    
    I have been separated since August of 88. My wife has custody of
    my son. I pay nearly $200/week support, which is taken out of my
    pay. My wife works at DEC and makes at least as much as I do. She
    is also living with someone who makes as much as or more than she 
    does. 
    
    Can I claim my son as a dependent/exemption for tax purposes? (I
    have read the note on unfair taxation, but am unclear as to exactly
    what the law/rule/whatever is.)
    
    Can my wife's living arrangement be taken into consideration to
    lower my support payments, at least temporarily?
    
    
    Thanks a lot,
    
    Tom
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41.1.... I doubt it....CASDEV::SALOISWithout a thought of consequenceTue Apr 03 1990 15:3631
    
    
    " My wife has custody of my son."
    
    "Can I claim my son as a dependent/exemption for tax purposes?"
    
	If you were divorced after 1986, you can only claim the exemption
    if you provide at least half the cost to support the child, AND the
    child resides at least half the year in your residence, AND the 
    custodial parent waives the right to claim the child as a tax
    exemption.
    
    	Prior to '86, it is dependent upon the divorce decree itself.
    So, you may want to ask yourself, "What are the chances my ex will
    give up a lucrative tax break?"  Remember, your ex pays no taxes on
    the support you provide, AND you get no exemption, even though you
    provide documented financial support!  
    
    Kinda gets ya, huh?
    
    
    "Can my wife's living arrangement be taken into consideration to
    lower my support payments, at least temorarily?"

    Not sure.  I think it depends not only on the state you were divorced
    in, but could also depend upon the judge you get...
    If they are taken into consideration, please remember, should you
    decide to have a live-in other, your ex would then have the same
    recourse to seek an increase, based upon your joint salaries.
    
    
41.2Have I got it?RT32::GOODWINWed Apr 04 1990 14:5419
    Thanks very much for this answer.
    
    How is 50% of total support established? How is "total support"
    calculated?      
    
    In order to have my son at my house 50% of the time I would have
    to have joint physical custody, and the likelihood of my getting that
    is nil (I have tried and been laughed out of court, literally).
    
    If I'm understanding this correctly, the bottom line is that unless
    these two conditions are met I cannot claim my son even if my wife
    and I agree that I may. Is this right? What in the world is the
    rationale for this kind of law (rhetorical question)? Anyway...
    
    Thanks again,
    
    Tom
    
    
41.3Ask Your Attorney!JAIMES::STRIFEWed Apr 04 1990 15:2711
    Tom,
    
    I assume that you're talking about the "pretrial hearing" prior
    to the divorce?  I also assume that you have an attorney?  If so,
    you're paying him/her to answer the kind of questions which you're
    asking.  (S)he has  (hopefully) thorough knowledge of all the 
    circumstances in the case and should be able to give you much more
    accurate answers than people hear can give you based on limited
    facts.
    
     
41.4I hope you weren't expecting justice....RMSOPS::SALOISWithout a thought of consequenceWed Apr 04 1990 15:3443
    
	Dependent upon where you live.  I guess you're in Colorado?
    I don't know how it works out there.  Back here, you cannot prove
    a +50% support role, if you are not the custodial parent.
    De facto +50% support role is determined by who receives custody.
    Please do not confuse this with the percentage of support to be
    paid.      
    
   
   " If I'm understanding this correctly, the bottom line is that unless
    these two conditions are met I cannot claim my son even if my wife
    and I agree that I may. Is this right? What in the world is the
    rationale for this kind of law (rhetorical question)? Anyway..."
    
    No.  If your ex-wife decides to be (extremely) generous, and grants
    you the tax exemption, you can take it.  However, the IRS demands that
    if you take this, you must also include a notarized letter from the
    custodial spouse (determined by the divorce decree), stating that
    she/he will not be taking the credit and will be granting that
    exemption to you.
    
    In the issue of joint custody, there is a primary custodian role.
    Again, only one parent can claim the exemption.
    
    As for your rhetorical question....
    
    To me, it's a pretzel logic that makes no sense.  The amount of support
    you pay to your ex-spouse is non-taxable income for her/him.  The tax
    credit ends up with the person who is not paying support. <disclaimer>
    That's a general statement, which in no way implies that other forms
    of support by the custodial parent, are invalid.
    
    In a general instance, the custodial parent can receive up to $8000
    per year per child.  All of this is TAX-EXEMPT!!
    
    However, the person paying this amount gets no tax credit.  And
    again, the custodial parent then can receive the break, which I
    believe is now at $2500.
    
    You figure.....
    
    pissah,eh?
    
41.5Use the legal system with an attorney...RMSOPS::SALOISWithout a thought of consequenceWed Apr 04 1990 15:5314
    
    
    Oh and Tom, I whole-heartedly support the recommendation in .3
    
    While people here, like myself, can give you support, anecdotes,
    and advice....
    
    a competent lawyer can work wonders for you.
    
    on an aside....  I have had good lawyers and I have had bad lawyers..
    and I don't buy into stupid generalizations such as lawyer jokes...
    
    Why?	Because I'm going to be one someday!  ;^)
    
41.6SIVA::MACDONALDTue Apr 17 1990 14:5117
    
    
    Some of the informaton give here is not correct.  Read the IRS
    publications.  They spell out clearly what you have to do to claim the
    exemption if you are divorced and if you do not have custody.
    
    Their regulations are clearly intended only to ensure that only one
    person, not both, claim the deduction.  You can either have your ex
    fill out and sign the specific IRS form for this or you can attach a
    copy of the divorce decree if it states that you get the deduction.
    You do not have to prove that you pay more than 50% of the support and
    that the child lives with you at least 50% of the time, those criteria
    are for when you want to file as head of household which is different
    from claiming the child as a dependent.
    
    Steve