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IRS Form 8332 Nightmare

MadeMyBed's picture

So....here we go again with divorce decrees and all that jazz not being vaild per the IRS. DH is NCP but in his enormous divorce decree many, many things were negotiated and one of them was child tax deductions. DH has 2 kids and even though he is NCP, he gets to claim them on taxes. Which he has been doing since 2003. BM gets it into her bloated (literally) head thhat starting in 2008 shes just going to start claiming them as well. This triggers the IRS to request documentation from DH as to why he should have the deductions. He submits the divorce decree. We dont hear anything. Oh, and we hire an accountant to do our taxes, FYI.

So flash forward to yesterday. DH gets an enormous package from the IRS basically saying that since BM is the custodial parent she gets to claim the kids and DH owes $4,000 for tax year 2008. We immediately call our accountant and leave him a message. We also go online to research this and find out that starting tax year 2009 (which I dont know why we are getting harassed for 2008 but we will find out I guess) just attaching a copy of the divorce decree is not enough. The custodial parent MUST sign IRS tax form 8332 which gives up their right to claim the kids.

Right like this is going to work! Are they a bunch of morons?? She is NEVER going to sign a form like that! We have been doing it this way for nearly a decade and then the IRS decides "Hmmmm.....we should make vindictive ex-wives (mostly) sign away their tax rights YEARS after they ALREADY signed a divorce decree which was approved by a judge!"

We still have to talk to our accountant to see what is happening but from what research I did last night online it seems like DH's only recourse would be to ask BM to sign the form and if she refuses, he'd have to go BACK to court to compel to sign it because that was what they agreed to in the divroce decree. I dont get it- thats a CONTRACT! I am sooooooooooooo mad!!!!!! I know she will end up "winning" somehow and get to claim them which is so unfair b/c DH has the deductions b/c he gave up other things!!

stepmasochist's picture

Actually --- as the IRS works, there are certain tie-breaker tests that apply to claiming a child. If your DH wanted to claim both children as their other parent has given up that right, he can. Yes the grandfather CAN claim them - but that's only if a parent does not.

Here are the rules:
Tie-Breaker Tests for Claiming a Qualifying Child
If two or more taxpayers claim a dependent as a qualifying child in the same year, the IRS will use the following tie-breaker tests to determine which taxpayer is eligible to claim the dependent. The tie-breaker tests are listed in order of priority.

The child will be the qualifying child of:

* the parent,
* the parent with whom the child lived for the longest time during the year,
* if the time was equal, the parent with the highest adjusted gross income,
* if no taxpayer is the child's parent, the taxpayer with the highest adjusted gross income.

stepmasochist's picture

Ya, if she does end up claiming them, I would take her to court, but not family court. Talk to a lawyer about sending her a nasty letter threatening to sue her for breech of contract. Include the amount that you guys are out because she can't follow the court order she agreed to. Also include that she will pay your lawyer fees and court costs if it actually goes to a hearing. That should get her attention.

Maybe even have the lawyer send such a letter now. You should be able to have your accountant approximate what your tax return will be at this time. He can't know until the new tax laws are finalized, but he could figure them approximately based on last year's tax laws. A ballpark figure should be enough to scare the beejeezus out of her hopefully.

stepmasochist's picture

Gotcha, now I understand.

As far as that goes, if she's not claiming the kid that DH is supposed to - I would just let it lie. I wouldn't worry about the contempt. Let Grandpa have the deduction, he's footing the bill for the kid anyway.

skylarksms's picture

My H's CO is the same way - BM gets to claim one and H gets to claim one.

BM refused to sign 8332 that stated H gets SS exemption for all years from then forward and instead chooses to send a new form every year for that tax period.

I'm pretty sure that after SD is over 18, BM will use SS for an exemption no matter what the CO says.

Sucks that these vindictive HAGS have all the control.

LizzieA's picture

Hmmm. In my research, including last year's 1040 booklet, what is acceptable goes by the year of the decree. We snuck in under the wire with 2007. In 2008, it changed for those current divorces!!! So we send in our copy of the decree. Look it up online and print it. It did say something about if CP wants to change that, they need to notify the other parent and 2010 was the earliest year.

The IRS is staffed by morons and if you don't get the answer you want, go over their head.

disneymom78's picture

This is scary. DH and BM has had an agreement since their Divorce that he claims one and she claims one. At any moment she can just screw him over that. It would be lawyer time!

skylarksms's picture

Yeah my H's CO says that she is to sign and give this form to us "during the tax season."

When in the HELL is the tax season?!?!? The first year, we had to practically get the lawyers involved to get her to sign the paper but, luckily, she hasn't given problems (yet) since then.

MadeMyBed's picture

Still havent heard from our accountant. Wondering why the IRS is harassing us over 2008 returns if they are only reuiring the 8332 form from 2009 on. Dont know if it even applies to us since DH's divorce decree is from 2003. I hate dealing with morons! I have the feeling we will be heading into court at some point.....what really sucks is no tax returns come spring b/c stupid IRS will probably withhold our $$. so not fair

Shell8078's picture

Just take BM back to court and ask for the judge to make her sign the form, since it's in the final judgement. If you are in CA I think you can do an exparte hearing and they just look over it real quick and be done with it.

DaizyDuke's picture

so you're basically screwed either way, pay the 4,000 in taxes or pay close to that to go back to court... and BM skips along her merry way... GAWD I hate this crap! Sorry you are having to deal with this!! Sad

MadeMyBed's picture

the only consulation is that if we have to go to court she is in contempt and we can ask for attorney's fees

stepmasochist's picture

There wouldn't be a problem unless you decided to claim the kid too, which is what OP was referring to.

MadeMyBed's picture

*UPDATE*

Accountant is fighting with the IRS and in the meantime, DH sends BM an email on advice of his attorney. Email is short and to the point, basically telling BM maybe she made a mistake, but the divorce decree clearly states that DH is to take the child deductions and she can rectify this. A week goes by. BM responds last night "When you're done being such an a$$hole, call me so we can discuss important matters that need to be addressed before the end of the month (huh??) I will not be reading any more of your emails, you obviously have too much time on your hands"

This woman is nuts. DH simply responds "you will be hearing from my attorney on this matter". The back story is with BM that NOTHING has EVER been rectified between her and DH without a court intervention because she is crazy. She takes whatever in the divorce decree that benefits her and ignores the rest. typical.

So, next steps: DH's attorney is going to send BM a certified letter stating that the divroce decree is clear and giving her a time frame to either 1) amend her taxe returns and NOT take the child deductions or 2) she will have to pay DH the difference in tax refunds he is missing out on. Attorney will then file a contempt if we do not hear from BM in the time frame. We all think it is a black and white issue: what is she going to say to a judge? Duh- its pretty clear who gets the deductions. And we will be filing for DH's attorney fees as well since it is a contempt issue. suck it BM!

MadeMyBed's picture

I knew you ladies on here would not criticize us for "not giving BM a chance!" This "woman" has had thousands of "chances". If we do not start court proceedings we will never resolve this. This is an important issue! DH and BM hashed out many, many details to come up with the final divorce decree. He negotiated away a lot of things to be able to take the child deuctions. He has been taking them for 7 years. The first 5 years everything is ok and then BM decides to start taking them 2 years ago?- um, DUH! Explain THAT to a judge, honey

aggravated1's picture

Our BM does exactly the same thing. When it benefits her, she is all about the court order; when it doiesn't benefit her, it is just a "suggestion."

MadeMyBed's picture

*UPDATE*

No response from BM since she called DH an a$$hole in an email and he advised her she would be hearing from his attorney on the matter.

DH's attorney drafted and awesome letter basically saying BM is in violation of the divorce decree which means a possible contempt filing, court fees and attorneys fees for DH. She is giving BM 2 weeks to amend her tax returns, take off the child deductions and send proff or we are filing contempt. I cannot WAIT until BM gets that letter- her head will explode! }:)

MadeMyBed's picture

*UPDATE*

Letter out from attorney- 2 weeks up- no response! Wow, big surprise!! Now onto filing contempt with attorneys fees and court costs. Happy New Year!

skylarksms's picture

MadeMyBed - good luck on your upcoming court battle. It should be a slam dunk (which is always nice for taking BM down a peg or two!)

MadeMyBed's picture

Thanks, hope so! Of course we will be going after her for attorneys fees and court costs for having to file contempt. She is clearly in the wrong. We will see! Never a dull moment......

MadeMyBed's picture

*UPDATE*

Psycho (aka BM) sent DH's attorney a CRAZY, rambling email basically accusing DH of everything under the sun. BUT the moron admits to taking the child deductions and is basically begging us not to take her to court ALTHOUGH SHE ALSO REFUSES TO AMEND THE TAX RETURNS! Um, ok whats the benefit to us? Guess we'll see ya in court Psycho!! Hope you like paying attorneys fees!

MadeMyBed's picture

*UPDATE*

Contempt has been filed in the court. Waiting for the summons to serve BM (insert evil laughter). BM has a history of going nuts on process servers. Will she again:

1. Accuse the process server of breaking into her house?

2. Throw a rock or cell phone at the process server and ask how he got into her "exclusive gated community"?

3. All of the above

Im going with #3!!

stepmasochist's picture

I can't wait to find out which she went with. That'd be great if the server charged her with assault!

MadeMyBed's picture

*UPDATE*

We got our court date! March 3rd baby!! But how much you wanna bet BM:

1. asks for an extension because "shes a single mother trying to make it in this crazy world alone"

2. Hires her 5th (6th?) lawyer and asks for an extension because new lawyer takes one look at the enormous court file (and crazy BM's rantings) and almost faints?

I think both!!

skylarksms's picture

Hahaha - OMG, I can't wait to get the court update on this one.

Last day in Jan and we have not gotten our IRS form from wonderful old BM. PLUS she's upset because H's income hasn't gone up enough for CSE to automatically have the CS hearing to change CS.

Since H and I started dating, she's had one lawyer. A guy that they went to HS with and I guess she had the hots for. I don't know how much more this guy can take. He gets his butt stomped by our lawyer every time we go to court. BM only gets things that we KNOW she is already going to get and every time we get more and more (since H asked for so little initially).

I almost welcome if we have to go to court, too. Especially now that our BM decided to start a daycare (she found ANOTHER way of getting money for kids!) - that would be a little more difficult for her to get a "day off" for court than before when she wasn't working at all!!!

GOOD LUCK TO YOU

MadeMyBed's picture

Thanks! And another great thing about all this-BM, in her infinite wisdom, decided a few years ago to go for removal from the state. She got it due to a host of lies as you can imagine. BUT court here retained jurisdiction! Ha ha! She has to incur A LOT of expenses to show up to court here. Too bad, so sad!