Another Child related issue....

[MAJ]

Married couple. Wife is on 2nd marriage. She has a child (18) that is still in High School.
The divorce states she claims every other year (odd years).

If they claim the son they and i check 'Did not live with due to divorce or separation'. I then have 3 choices.

Pre 1985 agreement Does not apply
Form 8332 Release to claim He will not sign anything. They do not talk.
Form 2120 Multiple Support Declaration


Of course the client needs the money. But if I file 2120 and include divorce decree then snail mail, correct?
If I just do not claim the child and amend the return later they will get the bulk of their return faster.

There's also multi-state payroll as well. Not that it complicates but more for realization that 3 returns need to be amended.
They are willing to pay the extra $$ for the refund.

What is the best course of action here?

[BP.]

Form 2120 Multiple Support Declaration
He will not sign anything.

2120? Pub 17, p. 35.
Signed statement required, which you say isn't possible.

[David1980]

This brings to mind another recent thread: http://forum.thetaxbook.com/showthre...vorced-Parents

Depending on when child turned 18 and state laws regarding age of majority.

[ddoshan]

[QUOTE=David1980;159401]This brings to mind another recent thread: http://forum.thetaxbook.com/showthre...vorced-Parents

Depending on when child turned 18 and state laws regarding age of majority.[/QU

The age of majority could come into play. If so, then most likely the only parent that could claim the child would be the parent with whom the child lived more than 6 months. This would be a factor as the child is a student.
Original poster... Keep in mind that divorce decrees rarely, if ever, conform to the IRS rules so technically would in most cases be irrelevant as to who is entitled to the dependency exemption as far as the IRS is concerned. Personally I have never seen one that did.

[David1980]

Keep in mind that divorce decrees rarely, if ever, conform to the IRS rules so technically would in most cases be irrelevant as to who is entitled to the dependency exemption as far as the IRS is concerned. Personally I have never seen one that did.

My experience with divorce decrees is the same.

The decree or agreement must state all three of
the following.
1. The noncustodial parent can claim the
child as a dependent without regard to any
condition, such as payment of support.
2. The custodial parent will not claim the
child as a dependent for the year.
3. The years for which the noncustodial pa*
rent, rather than the custodial parent, can
claim the child as a dependent.
The noncustodial parent must attach all of
the following pages of the decree or agreement
to his or her tax return.
The cover page (write the other parent's
social security number on this page).
The pages that include all of the informa*
tion identified in items (1) through (3)
above.
The signature page with the other parent's
signature and the date of the agreement.

The usual missing ones I see are either the decree will make the exemption conditional on paying child support or similar, or the decree does not include the signature of the other spouse. Also good to keep in mind the divorce decree can't be used for 2009 or newer divorces.