IRS CHANGES CHILD EXEMPTION RULES FOR DIVORCED/SEPARATED PARENTS
REGARDING EXEMPTIONS
One of the common points which should be dealt with in a divorce or separation agreement or decree, is which party is entitled to the exemptions for the children. Often, the father, is the chief earner, and the non-custodial parent. To ease the burden on the non-custodial parent who may need a tax break, an agreement or decree can entitle the non-custodial parent to the exemptions for the children--either non-durational, or for specific years.
From 1985-2008 the non-custodial parent taking the exemptions, either supplied a IRS Form 8332, or the relevant pages from the decree or agreement entitling the parent to the exemptions.
From 2009 onward, the decree/agreement pages are not acceptable. Form 8332 should be filed. Of course, what happens if the custodial parent doesn't comply? You may wind up back in court, seeking injunctive relief and possibly damages.
Also new, is the ability of the custodial parent (on the new form) to revoke the non-custodial parent's exemption. Of course, if this contradicts the decree or agreement, back you go into court seeking injunctive relief and perhaps damages.
One good thing in this stupid IRS change, is that any attempted revocation by the new Form 8332 by the custodial parent, takes place the tax year after the non-custodial parent is provided with the revoking form.
You'd have time to take the ex to court.
About the Author
W. Adam Mandelbaum practices matrimonial and family law in Long Island, New York. If you reside in the counties of Queens, Nassau or Suffolk, and have a question, contact him at nylawman@justice.com
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