pickled
recently joined
Reged: 05/09/07
Posts: 7
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i am about to get divorced here in california, my husband is in the coastguard, and i'm giving him about 25% physical custody and 50% legal custody. i am going to draft up our settlement agreement to avoid the whole trial because there isnt really anything to contest. anyways, i'm a bit confused on the whole tax issues: if he is paying child me support, can i claim my child on my own taxes?
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Miranda
Carpal \'Tunnel
Reged: 06/02/05
Posts: 20822
Loc: North of Mexico
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YOu can but usually the exemption will alternate years. Meaning you claim the child on the even years and he will claim the child on the odd years.
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13.1...because I am only half crazy!
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nrvouswrk
Pooh-Bah
Reged: 04/13/06
Posts: 2362
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That is the same set up I have with my ex (at least on paper), and I am in California also. I have always claimed my son on the taxes.
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Avaya
Carpal \'Tunnel
Reged: 02/09/06
Posts: 9816
Loc: Arkansas
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IRS guidelines state that ONLY the custodial parent may claim the child on their tax return. The custodial parent may sign the release form to allow the noncustodial parent to claim the child.
If the custody agreement does not state who is the custodial parent, then the parent that the child lived with longest gets the deduction. If the child truly spent exactly 50% with each parent, the parent with the higher income gets to claim the child.
It does not matter what state you live in, this is determined by the IRS and applies to EVERY state.
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Eternity is too long to be wrong.
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texas_dad
journeyman
Reged: 05/03/07
Posts: 70
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Unless it is in the judgment that the non-custodial parent can claim the child as a dependent, then the custodial parent (child resided over 50% of time with) has the right to claim exemption every year without signing consent. Some decrees have provisions that make the allowance conditional upon payment of child support. If parents are getting along ok, it is smarter for the parent earning more the "buy out" the other ones option for that year.
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Avaya
Carpal \'Tunnel
Reged: 02/09/06
Posts: 9816
Loc: Arkansas
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actually, the IRS no longer cares if the decree says the NCP can claim in certain years. The NEW IRS guidelines are very clear about who can claim.
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Eternity is too long to be wrong.
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texas_dad
journeyman
Reged: 05/03/07
Posts: 70
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I disagree. Read the current IRS From 8332.
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Maury
Carpal \'Tunnel
Reged: 06/02/04
Posts: 8146
Loc: This Asylum --->
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What the divorce decree states with regard to taxes is critical.
Review the IRS Rules below (particularly the last part) from the IRS page at http://www.irs.gov/publications/p504/ar02.html#d0e1429:
Children of Divorced or Separated Parents
In most cases, because of the residency test (see item (3) under Tests To Be a Qualifying Child in Table 3, a child of divorced or separated parents will be a qualifying child of the custodial parent. However, if the child does not meet the requirements to be a qualifying child of either parent, the child may be a qualifying relative of one of the parents.
Special rule for divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent if all of the following apply.
The parents:
Are divorced or legally separated under a decree of divorce or separate maintenance,
Are separated under a written separation agreement, or
Lived apart at all times during the last 6 months of the year.
The child received over half of his or her support for the year from the parents.
The child is in the custody of one or both parents for more than half of the year.
Either of the following applies.
The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement made after 1984, later.)
A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2006 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2006. See Child support under pre-1985 agreement, later.
If the support of the child is determined under a multiple support agreement, this special rule for divorced or separated parents does not apply. See Multiple Support Agreement in Publication 501 for more information.
Custodial parent and noncustodial parent. The custodial parent is the parent with whom the child lived for the greater part of the year. The other parent is the noncustodial parent.
If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater part of the rest of the year.
Example.
Under the terms of your divorce, your child lived with you for 10 months of the year. The child lived with your former spouse for the other 2 months. You are considered the custodial parent.
Written declaration. The custodial parent must use either Form 8332 or a similar statement (containing the information required by the form) to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return.
The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. If the exemption is released for more than 1 year, the original release must be attached to the return of the noncustodial parent for the first year, and a copy must be attached for each later year.
Divorce decree or separation agreement made after 1984. If the divorce decree or separation agreement went into effect after 1984, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332. To be able to do this, the decree or agreement must state all three of the following.
The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
The custodial parent will not claim the child as a dependent for the year.
The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.
The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return.
The cover page (write the other parent's social security number on this page).
The pages that include all of the information identified in items (1) through (3) above.
The signature page with the other parent's signature and the date of the agreement.
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irsfixer
newbie
Reged: 06/13/07
Posts: 49
Loc: Houston
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Child support is not deductible to the person who pays it nor income to the receiver.
Mike Wellman
IRSOS.com
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Mike Wellman
http://irsos.com
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