Friday, June 26, 2009

NONCUSTODIAL PARENTS

Can you give me any advice? My divorce decree says that I can claim my children even though they live with my ex. Now my ex says she is going to claim the children and that I should suck rocks. What can I do?

Alan

Alan, make sure the rocks are clean. There is bad news on claiming dependency exemptions. If your ex will not sign the Form 8332 to waive her right to the exemption you are out of luck.

For divorces before July 3, 2008, a signed divorce decree awarding the exemption to the noncustodial parent was OK in lieu of the 8332. But now, the Service says that it will reject signed decrees that have conditions, such as requiring payment of a settlement, that must be satisfied before the noncustodial parent gets the break.

So even if you have documentation showing the condition of the divorce decree, you cannot claim the children.

The only thing that you can do is discuss with your attorney to determine if it is worth the effort to take her back to court to honor the contract. In reality, probably not worth the cost.

Good Luck.

Larry Kopsa CPA