for pre 2009 divorce agreements which allows the child to be claimed every other year by each spouse. the parents that child does not live with gets to take a dependency excemption and child tax credit and not EIC. is that correct? the child does not live with the dad, but this is his year to claim the child.
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The fact that it's pre-2009 relates only to the paperwork requirements and not the rules about who claims what.Originally posted by ardi600 View Post
So, whether pre-2009 or post-2008 (ignoring the pre-1985 case), the rules are that the non-custodial parent can claim the exemption, and if eligible, the child tax credit and the education credits. The custodial parent can qualify for HoH with that child, and if eligible, can claim EIC and dependent care credits. Either parent may deduct medical expenses; no 8332 is required for this as long as they're eligible to use the 8332.
The only real change for 2009 is whether or not the divorce papers can be sent to the IRS instead of the 8332. However, since most divorce papers before 2009 didn't meet the requirements for using them in lieu of the 8332, it's usually best to get the 8332 in all cases. -
The Dad (non custodial parent) should get a form 8332 from the Mom (custodial parent) to claim the exemption and CTC. You can try and attach the applicable pages of the divorce decree in lieu of the form 8332 but if push comes to shove the divorce decree most often turns out to be worthless. Such as if the custodial parent decides to claim the child because she or he cares less what the divorce decree states.
In any case he should not claim the exemption unless he can provide the above documentation with the return.Comment
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