Claiming dependent
I am divorced and have full custody of my two minor children. I make 120% less than my ex husband (he does pay child support). Last year I claimed both children, as we filed separately for the first time. My ex husband ended up owing taxes and he says he’s claiming one of the kids this time. Should he claim her even though he doesn’t have any responsibilities regarding her care? Just trying to be fair. I also have taxes on a QDRO (settlement) I withdrew from this time around too.
thanks!
Answers
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Thank you for joining our community, Renee.
Making sure you get the best information is important to us. You are in a unique position as the full custodial parent. That means you're allowed via court order to claim your children or authorize your ex-husband (noncustodial parent) to do so. In the past, the IRS relied solely on the Divorce decree when it came to claiming dependents between former spouses. However, currently there is a form that the IRS offers to be filed with your tax return that gives you the power and option to exclusively keep the dependent claim to yourself or to allow certain years to award the claim to your ex-husband. Please see the Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
You will want to read the General Instructions carefully in how to fill out this Form. Currently, FreeTaxUSA doesn't support filing this Form for E-Filing. However, you can elect to mail in your next tax return attaching the Form 8332 in the packet that you mail to the IRS. The Noncustodial parent must also obtain a copy (sent by you) to attach to the tax return that he files to claim the dependent. Please note that the IRS tends to award dependent claims on the first E-filed tax return. The standard procedure in that case is to send in a Mailed tax return and the IRS sorts out the proper claim based on Custodial paperwork and the Form 8332 also assists in that situation. There may be movement by the IRS to require this form in the case of divorced parents. You mentioned that you have full custody and that puts you in the best position using this form. Your Ex-husband does not have the power to claim your children on his taxes, even if he has the right information, social security number and birthdate.
Let us know if this reply has all the information you want.
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Wow, thank you for the detailed answer. That’s more than I expected. So if I’m understanding this correctly, the only way he can claim them is with this form? If we decide that I claim them both again, the form is unnecessary, is that correct?
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That is a good question to ask.
Filing the form is a good idea even if your decision to claim the children is decided and amicable. This just provides a clear path for claiming your children in the eyes of the IRS.
However, at this point, the form is still optional to file at all. If you can come to an agreement as to who will claim the children as a mix or either parent claims both, then you are welcome to proceed. You will be asked questions using FreeTaxUSA if you have an agreement between former spouses. The agreement does not have to be the Form 8332.
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Thank you so much!
