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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

193.0. "Taxes " by NOVA::GRAVES () Fri Jan 17 1992 15:10

    I don't know if this has been talked about here but I want to know if
    there is any problem with NCP claiming there kids on there taxes. I
    have put that stipulation in the divorce papers but my wife dosen't
    agree. Last year my wife wouldn't do a joint return with me and I got
    suck paying a lot of money because we are still married.
    
    
    	Bill
    
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193.1It's been done...DEBUG::SCHULDTAs Incorrect as they come...Fri Jan 17 1992 17:082
    My ex and I have it in the divorce agreement that I claim the younger
    child on my taxes....  
193.2only if it is in the decreeCSC32::HADDOCKI'm afraid I'm paranoidMon Jan 20 1992 13:494
    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();
193.3PARZVL::GRAYFollow the hawk, when it circles, ...Mon Jan 20 1992 17:0615
       
       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
193.4RIPPLE::KENNEDY_KApfffffffttttMon Jan 20 1992 17:307
    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
193.5If you have it in writing !GIAMEM::DALRYMPLETue Jan 21 1992 10:0925
    
    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
193.6Decree or IRS formPARZVL::GRAYFollow the hawk, when it circles, ...Tue Jan 21 1992 11:1031
  .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
193.7RIPPLE::KENNEDY_KApfffffffttttTue Jan 21 1992 12:334
    Thanks Richard.  I will get the publication, but I didn't think I would
    get a break on this.
    
    Karen
193.8TaxesNOVA::GRAVESTue Jan 21 1992 15:299
    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