Technical topics regarding tax preparation.
23-Jan-2023 5:20pm
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If divorce agreement says one parent can claim the dependent, can another parent claim the dependent by any chance?
Must the divorce agreement needs to be changed to accommodate that?
23-Jan-2023 5:31pm
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23-Jan-2023 5:52pm
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sjrcpa wrote:Form 8332
Thanks. This form is for custodian parent to release the claim. Does it apply in the following case?
child lived with one parent for more than half year. That parent is the custodial parent. But the divorce agreement says another parent claims the child. Can the custodial parent claim the child?
I am not familiar with how divorce agreement is usually drafted and not sure if the scenario I created exists at all.
26-Jan-2023 8:56am
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Does the non-custodial parent agree to let the custodial parent claim the dependent? If so then I don't think the IRS cares. It is my underdstanding that the IRS does not follow divorce agreements but rather gives dependent to custodial parent unless wavied with 8332.
Seems like a legal question- maybe get the non-custodial parent to sign something saying he/she waives the deduction for the tax year in question just to make sure they don't change their mind or cause problems down the road.
26-Jan-2023 10:25am
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Practically speaking, first one in wins and if only one claims, no one cares.
26-Jan-2023 6:45pm
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Divorce agreement, no matter what it says, has no bearing whatsoever on who can claim a dependent. State court cannot order how federal tax law operates. There are clear rules on the federal side.
26-Jan-2023 8:37pm
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The IRS will award the child tax credit to the custodial parent, end full stop. However, the non custodial parent can sue to enforce the divorce decree just like any other court judgement provision. So the IRS will not get involved, but there is recourse.
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