Pete
member
Reged: 12/30/04
Posts: 132
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Current in present support means current, not just for the calendar year. He must not be in arrears to be considered "current". That is my understanding.
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Pete
member
Reged: 12/30/04
Posts: 132
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whoops missed part of the post....
Aussie is correct that if the NCP or "wrong" parent claims the child, it would be up to CP to prove 50% or greater care of the child. This is a common issue in divorce/custody and should be thoroughly addressed in the decree so there is no dispute.
The decree if specifying the NCP gets to claim in years under any set of circumstances, the decree itself and other support documentation (like a form stating current on CS in this case, from CS enforcement) would be acceptable to IRS.
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feedup
recently joined
Reged: 12/28/04
Posts: 4
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Pete. It states that he needs to be current in present support. Are you saying that means he can't be pasted due in any support? Thanks
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Pete
member
Reged: 12/30/04
Posts: 132
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"Present support" means the currently ordered amount. If there are any delinquencies, "present support" is delinquent. The term does NOT mean "current year's support", and current does not mean "paying towards the arrears", if the arrear balance is greater than zero, he should not get the deduction.
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aussie928
old hand
Reged: 10/29/04
Posts: 969
Loc: Dallas
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G'day mate. I don't post information I know nothing about. I may not know all divorce laws...but IRS issues I do know. My brother-in-law is a Divisional Director with the IRS and this is where I get my information from.
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Gecko
Carpal \'Tunnel
Reged: 06/01/04
Posts: 19807
Loc: Third rock from the sun
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Sorry Pete, but it means what is "due", not what is "owed".
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If you air your dirty linen in public, expect people to comment on the skid marks!
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Pete
member
Reged: 12/30/04
Posts: 132
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I was under the impression that the amount "owed" was "due" and therefore not "current". Apologize if I am misinformed. I am re-reading my source material for clarification...it appears I misread something about how "present support" is defined.
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Pete
member
Reged: 12/30/04
Posts: 132
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Please help me out here....everything I can find indicates that "present support" is the currently ordered amount of child support. If there is an agreement on the arrears, AND the ordered amount is being paid as ordered (as in the arrears are static and moving downward due to said agreement), then this would be considered "current on present support"....Is this what you are saying Gecko?
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Jenyphur
journeyman
Reged: 01/12/05
Posts: 75
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I have spent about 4 hours on the phone with the IRS people about this issue. Here is EXACTLY what they told me.
They will ONLY go by a decree IF (and this is a big one), there is absolutely no stipulations or conditions attached to the statement. For instance, if the decree states:
2 kids. Parent X can claim one child if he/she is not deliquent on child support payments for the preceeding 12 months.
That is a condition. The IRS won't use it. The person that is the primary care provider (the one the kids spends more time with) gets to claim both children.
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