Divorce

[superman]

Client got divorced last year and now both clients t/p and sp want me to do their tax returns this year. The problem is that they both want to take their dependant child that is in school. Is it on the dep. where they come home to during the off months of school as to where they live and is that who would get to take them.

Secondly when the second t/p files his tax return can you advise him not to take the dep. because you think that he has already been on another return or are you not able to tell him and then let the return get rejected?

What a mess these things create.

Superman

[S T]

Don't you have to count days for physical custody - or there is a form 8332 that needs to relinquish the dependent. Do you have child custody orders - which parent prevails for physical custody?

I probably didn't even state it correctly above, Did you check out TTB 3-16 or so, I am sure you did, but just a question.

I know it is confusing, and unfortunately not all examples meet what we face and we all look to some reassurance - always another question -

Sandy

[veritas]

Conflicting interests

I would read § 10.29 Conflicting interests in Circular 230 before engaging with both parties.

[dan doshan]

Sounds like the child is in college and if so and the child is over 18 I don't think the rules for divorced parents would apply as the child would most likely be emancipated and I believe a form 8332 is irrelevant in these situations. However, the qualifying child rules would apply to the parent with whom the child lived for over half of the year. Sounds like that is the question, as to just which parent, if any, the child did live with for over half the year. I guess that is just what needs to be determined. If the child did not live with either parent over half of the year then the qualifying relative rules would apply and the parent that provided over half of the support would apply.

These situations are dicey and I am not sure how I would handle it. Best option is to see if the parents are amicable enough to sort this out before hand. But keep in mind the above rules would apply.

Also, maybe it would be best to turn down one of them.

I had a couple that were going thru a divorce and couldn't even talk with each other at all. I was the intermediary. Took almost a year going back and forth between them before I actually got the return done. It got ridiculous. They were court ordered to file a joint return. I know the court order probably did not carry any weight with the IRS but they wanted to do as the court ordered. Never again!

[dan doshan]

Just to add. Keep in mind .. I believe, not positive, that if it can't be determined as to who the child did would have lived with in a particular situation or day, then those days would not count for either parent.

[superman]

College

The problem with the college kid is that he is over 18 and so no court order would be present.

I think the best advise is just cut one loose and deal with the other. Thanks again for all of your advise.

Superman

[ttbtaxes]

I'd be very careful and only advise one client. Let someone else advise the other.

You can not look out for both people's best interest. Choose one.

[taxea]

The problem with the college kid is that he is over 18 and so no court order would be present.

I think the best advise is just cut one loose and deal with the other. Thanks again for all of your advise.

Superman

I understood that court orders could and many times are written to include the college years.

[taxdude71]

You need to talk to the student. It doesn't matte what the parents say if the student says something totally different. I've done a lot of research when it comes to divorce agreements and college age children. They basically don't mean anything once the child reaches 18. Spouse that is wronged in the situation can always refile court papers for violation of divorce agreement, but most judges really don't care once the kid is considerd adult.