Jump to content
ATX Community

Does end of child support obligation end right to claim exemption


Recommended Posts

Posted

Female taxpayer has a daughter who is a full-time student and lives with her. Daughter turned 18 in 2012. Pursuant to divorce decree taxpayer's ex was to pay child support until their daughter reached the age of 18 and he was entitled to claim the dependency exemption. Now taxpayer wants to know if she can claim her daughter since her ex no longer has any child support obligation. What do you guys think?

Posted

Female taxpayer has a daughter who is a full-time student and lives with her. Daughter turned 18 in 2012. Pursuant to divorce decree taxpayer's ex was to pay child support until their daughter reached the age of 18 and he was entitled to claim the dependency exemption. Now taxpayer wants to know if she can claim her daughter since her ex no longer has any child support obligation. What do you guys think?

Follow the dependency checklist. Simple as that.

Posted
>>What do you guys think?<<
I think she should claim her daughter for 2012--and then amend 2009, 2010, and 2011 to claim her for those years too! And 2008 on the Wisconsin return!
Posted

I gotta agree with Jainen as child support and dependecy do not go hand in hand here. I'm not sure that a court ruling of who gets to claim the child overrules the IRS requirements to establish dependency.

County Courts do not overrule Federal IRS.

Posted

County Courts do not overrule Federal IRS.

Thanks, Jack. I believed that to be the case. I think she has always been willing to abide by the terms of the divorce agreement that they both signed so long as he was paying child support, but now that the child support has stopped coming she is trough playing nice.

Posted

As long as she signed Form 8332 for each year, her ex could claim the dependency. In my state, her child was no longer a minor at 18, so she can no longer release the dependency to her ex. Child support did not enter into her tax situation unless both parents together did not provide over half the child's support.

Join the conversation

You can post now and register later. If you have an account, sign in now to post with your account.

Guest
Reply to this topic...

×   Pasted as rich text.   Restore formatting

  Only 75 emoji are allowed.

×   Your link has been automatically embedded.   Display as a link instead

×   Your previous content has been restored.   Clear editor

×   You cannot paste images directly. Upload or insert images from URL.

Loading...
  • Recently Browsing   0 members

    • No registered users viewing this page.
×
×
  • Create New...