Larry, I hope that you can help me. I divorced a few years ago and although my two children live with their mother, the divorce decree said that I could claim the children every other year. My accountant extended my 2008 return because my ex told me that she and her new husband were going to claim this year. I have a refund coming and don't understand why I just can't file.
Alex
Alex, You might just be out of luck. Unless your ex signs a form 8332, which you attach to your return, by tax law you are not allowed to claim your children. Should you just go ahead and file the return and should your ex claim the children, this most likely would be caught by the IRS and you would receive a notice.
In actuality, by not following the divorce decree, your ex has committed a contract violation. The IRS does not care about that. You could take your ex to court to force her to honor the contract. That may not be a door that you want to open. Plus, you would most likely incur attorney fees.
Larry Kopsa CPA
