Comments on: Who do you contact, If your ex(boyfriend) is trying to claim both children on his taxes. And legally can’t?

By: Drixnot

Drixnot — Tue, 09 Feb 2010 10:57:24 +0000

As far as the IRS is concerned, the parent with Physical Custody is entitled to claim the child regardless of any state court decrees and orders and regardless of indications to the contrary in a Property Settlement Agreement unless form 8332 is executed.

The Internal Revenue Service (IRS) has developed a very bright line, clear and concise rule regarding who is entitled to claim a child as an exemption for Federal Income Tax Purposes. Treasury decision 9408 states that the parent with physical custody may claim the children as dependants regardless of the terms and conditions of any Property Settlement Agreement, order or Final Judgment unless the noncustodial parent submits form 8332 signed by the custodial parent.

By: Hd

Hd — Tue, 09 Feb 2010 10:57:24 +0000

whoever has custody of the kids gets the deduction. if he claims them the irs will deny it.

By: okiknowit

okiknowit — Tue, 09 Feb 2010 10:57:24 +0000

No need to contact anyone. If you are claiming them, get your tax return filed first. If they are on record when he files, they will reject the return. If not, then when the IRS comes back and sends you both notices in a year, you can prove you are the custodial parent (they spent the most number of nights this year with you) and can claim the exemptions, and he cannot.

By: wizjp

wizjp — Tue, 09 Feb 2010 10:57:23 +0000

http://www.irs.gov

By: Joe B

Joe B — Tue, 09 Feb 2010 10:57:23 +0000

First of all the IRS states the individual who pays for 51% of the child’s expenses is eligible for claim them as dependents.

The making less than 12,000 a year has no bearing on if he can claim the children or not, it’s who pays the majority of their expenses.

There’s a calculator on the website to figure this out.

I should also mention legally it does not matter what the court says or how long they lived with you, it matters who pays 51% or more of the childs expenses, that is the legal test in determining who can claim them.

"whoever has custody of the kids gets the deduction" This is a general rule of thumb but doesn’t always apply. Having custody usually goes hand and hand with paying 51% or more of the childs expenses. If you can prove you paid more than 51% and don’t have custody, you can still claim them.