MsTabbyKats Posted February 16, 2014 Report Share Posted February 16, 2014 But...suppose dad gives mom a lot of child support. I mean really a lot...more than mom's income. And the child lives/sleeps 365 with mom. If dad claims the child, based on support, mom still wins? Something isn't fair here! Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted February 16, 2014 Report Share Posted February 16, 2014 But...suppose dad gives mom a lot of child support. I mean really a lot...more than mom's income. And the child lives/sleeps 365 with mom. If dad claims the child, based on support, mom still wins? Something isn't fair here! IRS regulations were never intended to be fair. 3 Quote Link to comment Share on other sites More sharing options...
SaraEA Posted February 16, 2014 Report Share Posted February 16, 2014 Ms TabbyKats, parents are supposed to support their kids. So get it out of your head that support means a parent can claim a child. Look over the definition of qualifying child and you'll find that support isn't even in the equation (except that the child can't provide more than half his or her own support). The critical issue in who can claim a child is physical custody. If the child lives with Mom the majority of the time, Mom has custody. Only Mom can claim that child unless she chooses to sign the 8332. If a court orders her to and she doesn't, it's a civil matter. The IRS isn't persuaded by civil courts. We had clients last year who divorced in the fall and their decree ordered them to file jointly! Now which rule do we follow...the IRS one about marital status on the last day of the year or a civil judge who obviously doesn't know a thing about Title 26 (the Internal Revenue Code)? 1 Quote Link to comment Share on other sites More sharing options...
joanmcq Posted February 16, 2014 Report Share Posted February 16, 2014 The decree may have stated that mom has to sign over an 8332 even though dad has custody. We know how well up on tax law divorce attorneys can be...not! 1 Quote Link to comment Share on other sites More sharing options...
DANRVAN Posted February 17, 2014 Author Report Share Posted February 17, 2014 Sorry for the user name confusion. My original user name on some other boards was Ranger. That was taken by another user (who seldom posted) on the original ATX board so I became DANRVAN there and I carried that over to this board. Then I started using Ranger which (was not taken on this board) to be consistent between the boards. I have not been consistent here and one is remembered on my laptop so they got crossed when I used it instead of the desktop. I will try to delete one of the usernames to prevent further confusion. 1 Quote Link to comment Share on other sites More sharing options...
DANRVAN Posted March 3, 2014 Author Report Share Posted March 3, 2014 Pacun I am following your advice and will attach a statement explaining the situation along with a detailed list of custody dates. I have pasted a rough draft of the statement. Based on your experience, can you tell me what action to expect from the IRS? Thanks, Dan. STATEMENT OF CUSTODY My federal income tax return for the year 2013 was electronically filed and rejected. The rejection message indicates my ex wife claimed my two children for whom I am entitled to claim per Internal Revenue Code Sec. 152(e)(4)(A). I am the parent that had custody of the children for the greater portion of the calendar year. The attached worksheet shows that I had custody of the children for 194 nights for the tax year 2013. My ex wife and I separated in 2012. She moved to a location over three hours away. The children were with me for the first week of January 2013. From then until June 15th the children spent every other weekend with me as well as a week during spring vacation. The children were also with me from June 15 to June 28. The children were then with me from July 6 to August 26. That included a time period my ex wife was ordered by the court to have no physical contact with the children. On August 23 I was awarded custody of the children by the court. From that date until the end of the year, my ex wife was allowed to have the children every other weekend and for five days during Thanksgiving. Those dates are also reflected on the attached worksheet. I have also attached a copy of the court papers as support of the amount of time the children spent with me after the court date. I believe the above statements to be true and accurate. ________________________ _________ JOHN X DOE DATE Quote Link to comment Share on other sites More sharing options...
mcb39 Posted March 3, 2014 Report Share Posted March 3, 2014 In any event, the divorce decree will have no bearing on anything other than trying to keep the parents honest. 2 Quote Link to comment Share on other sites More sharing options...
DANRVAN Posted March 3, 2014 Author Report Share Posted March 3, 2014 In any event, the divorce decree will have no bearing on anything other than trying to keep the parents honest. I believe that was made very clear in the statement to the IRS. Thanks for your response. Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted March 3, 2014 Report Share Posted March 3, 2014 The letter will have no bearing on the decisions the IRS makes. Only fact and circumstances. Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted March 3, 2014 Report Share Posted March 3, 2014 Dan, your statement is a good start, I think. While the court order does not control, as you clearly understand, testimony in court does help in establishing what did in fact happen, and clearly that is how you are using it. Good luck, just warn the client not to expect a rapid response. Quote Link to comment Share on other sites More sharing options...
ILLMAS Posted March 3, 2014 Report Share Posted March 3, 2014 Please let us know your clients outcome. Quote Link to comment Share on other sites More sharing options...
DANRVAN Posted March 7, 2014 Author Report Share Posted March 7, 2014 Please let us know your clients outcome.Yes, I will. Client will pick up the return and mail it off today. Quote Link to comment Share on other sites More sharing options...
DANRVAN Posted May 20, 2014 Author Report Share Posted May 20, 2014 Please let us know your clients outcome. Client received his full refund as direct deposit. Never heard a word from the IRS. Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted May 20, 2014 Report Share Posted May 20, 2014 Client received his full refund as direct deposit. Never heard a word from the IRS. The letter will not arrive for 6-24 weeks after processing the return. The game is not over yet. Quote Link to comment Share on other sites More sharing options...
Recommended Posts
Join the conversation
You can post now and register later. If you have an account, sign in now to post with your account.