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tax question!!!

ckkandh's picture

If there is nothing specifying in the co, who would be entilted to claim the child on their taxes:
the custodial parent or the non custodial parent that had the child for 60% of the year?

thanks in advance

12yrstepmonster's picture

Custodial Parent has to sign off on a form (I think its 8332) that allows the NCP claim the child as a dependent.

ckkandh's picture

is this always the case? the ncp has the child the majority of the time and the cp would never just sign away money.

12yrstepmonster's picture

I have never read anywhere that a NCP can claim a dependent without the CP signing the 8332 form, currently any "newer" orders when awarding the NCP the benefit will still need the CP to sign the form. Without the form, the NCP really can't claim the dependent exemption. I looked at the link provided and it is very beneficial. In addition the IRS site is good as well...

ckkandh's picture

thank you. i had read this or something close to it before which led me to be more confused lol. i interpreted it as even if there is a CO delegating one parent as the cp and one as the ncp, the irs determines the cp for tax purposes to be the one that had the child for more than 183 overnights and provided more than half the support, wich in reality could be different than the CO. am i wrong in thinking this

12yrstepmonster's picture

I think that the CO establishes the custodial parent. If in case there isn't a CO, then the other rules apply to the dependency. IF they have joint custody and neither has physical you can possibly use the IRS information on the overnights, and percentage of care.

I would almost guarantee you that the CO establishes the custodial parent.

ckkandh's picture

the co establishes the cp and the ncp. the issue that im trying to understand is what about cases where the ncp actually has the child more than the cp. does the irs then determine whoever is caring for the child more than half time to me the cp for tax purposes only? i am almost 100% sure the cp will not sign the form 8332 because the chid is their paycheck. collecting cs, foodstamps, tax benefits and who know what else while leaving the child in ncp's care. the ncp has been trying to go to back to cour for over a year now to try to switch custody but the lawyer is a snail. thanks for all of the input, this is just too much for me tonight lol

ckkandh's picture

oh, i also tried calling the irs but was hold forever. it pisses me off that a person can not care for their child all year but then take the tax benefits of it. it seems like cp would not be allowed to claim EIC for the child ecause the child was not under their roof for more than half the year. this is screwed up

Rags's picture

CP as far as the CO is concerned. The IRS goes by who pays the majority of support for the child.

When my SIL came to live with us and go to college when she was 17 we claimed her for two years because she lived iwth us for more than 6mos of each of those years.

We also had legal guardianship.

disneymom78's picture

We had this issue this year. BM has SSs 75% of the time we have them 25%. However, they had it in their CO that DH claims one and she claims the other. She claimed BOTH this year but guess what... We sent the IRS the CO and the credit went to us no questions asked. If we didnt have this in the CO then we would have needed the tax form 8332.

No word from the BM...yet...

ckkandh's picture

thanks