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David

What qualifies as a substantially similar statement to Form 8332?

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What qualifies as "similar statement" or "other written declaration" in lieu of filing Form 8332 by the non-custodial parent in order to claim a child for the CTC?

I can't find any examples or definite requirements in the regs or other information. 

A non-custodial parent TP has a signed, dated, notarized statement from the 2018 current year custodial parent that says each parent agrees that for all remaining years the child will be claimed by the 2018 current year  custodial parent in odd years and by the 2018 current year non-custodial parent in even years. The agreement doesn't designate custodial or non-custodial parent - I am only trying to describe who the 2018 custodial parent is. The parents were never married.

The statement lists their names but does not list either parent's SSN. If the definition of a similar statement or other written declaration means that it must include ALL information on Form 8332, then I would say this signed, dated and notarized statement doesn't qualify as a substitute for Form 8332 since it does not list the custodial parent's SSN. 

Is this the correct interpretation or am I being a stickler about this? 

There is history between the TPs and a lot of fighting. I want to make sure that I am correct by saying the statement doesn't matter to the IRS and only the custodial parent can claim the child and the CTC.

Thanks. 

 

 

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>>>>>>>There is history between the TPs and a lot of fighting. I want to make sure that I am correct by saying the statement doesn't matter to the IRS and only the custodial parent can claim the child and the CTC. <<<<<<<<< You are correct, the IRS could care less. The dependency goes to the custodial parent. However, they can play nice and agree to the every other year. However, I don't see that statement holding up in any tax court case.

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If the statement included the custodial parent's SSN then it appears that it would include all information required on F 8332. Would this then qualify as a similar statement? 

 

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You say they can play nice and agree to the every other year. However, if it's the non-custodial parent's year that person won't be able to claim the CTC since the child did not live with him/her more than half the year and he/she does not have F 8332 to attach to the tax return. The due diligence requirement would not be met.  Correct? 

Thanks for your help. 

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