Divorce Decree filed 2003
I am CP and have the 2 children all but breaks and summer.
Divorce Decree states: One child to each parent, daughter to the mother and son to the Father. Obligor must be current with the prior 12 months of all child suppport obligations to be eligble to take the tax exemption for son. Should hte obligor fail to be current by Jan 15 for the prior tax year, the tax exemptions shall both go to the mother.
So for year 2006, he was behind in c/s as stated above. Not by much but he was.
I filed and claimed both children. He filed and claimed our son.
Because he got his in first, my return was rejected. I didn't even realize it had been rejected.
Fast forward 4 years..I start getting IRS notices that I owe almost $6k. You would think it would be pretty easy to straighten it all out right?
That's the furthest thing from the truth. Upon me calling to find out what I needed to do, I was faced with IRS reps that were reciting from a script basically. I had to prove that I was the cp and they were with me more than 50% of the time. None of them could really tell me EXACTLY what I needed to send in to prove it though.
So I gathered school records, birth certs, social security cards, shot records and sent it all in. I called a few weeks later...they claim they didn't get it.
Ok let's try round 2...faxed again. Called and called and called and called. After about 6 weeks I just gave up. I fed exed them in.
For now all was good..they were reviewing and would let me know. No garnishments or collections at this time. Whew.
Didn't hear from them again. I filed my 2009 return..it was intercepted as I thought it would be while there were figuring it out.
Last week, started getting notices again..balance down to $3500 (because of my refund that they kept).
I called AGAIN. Case closed...they denied my appeal. WHAT??? I finally broke down into tears and the lady FINALLY started telling me exactly what I needed to prove I was head of household (never even heard that I needed to prove that before a few days ago) , letter from the school and EXACTLY what it needed to state, a copy of the divorce decree (I sent in the wrong parts and it wasn't complete).
I called the Advocacy line and got assigned a rep. I just finished faxing EVERYTHING they asked for ...to the T.
Here's where it gets intersting. According to Publication 504, a ncp can claim a child as dependent if:
If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent an attach certain pages from the decree or agreement instead of Form 8332, provided that these pages are ubstantially similar to Form 8332. To be able to do this, the decree or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The custodial parent will not claim the child as a dependent for the year.
3. The years for which the noncustodial parent, rather than the custodial parent can claim the child as a dependent.
Number 1 is the important one for me. Our decree does have a condition. So what that means for me is that they will not look to the decree in making the determination. It will be made stricly on who had the kids more. That's what is important to note here, if your decree HAS a condition (and it doesn't matter what the condition is or if the condition was met), they will not honor or refer to the dd.
We will see how all of this turns out in the next 2 weeks. I will try and come back and post the results.
I hope this information helps others.