Client has not filed tax year 12 & 13 while now the ex (divorced in Jan 2014) filed MFS claiming both dependents tax years 12 & 13. Divorced decree stated my client claims one dependent but is that retroactive to 12 & 13?
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Divorce decree cannot supersede federal tax law. If she was the custodial parent, the IRS won't disallow exemptions. He can take her back to court to try to recover damage. As to whether it is retroactive, look to the divorce agreement document for when it became/becomes effective. -
It is possible the taxpayer could file and claim the dependents. The ex filed MFS not HOH? Did the couple live together those years with the children? If they were living together the time in home would be the same for both parents. Who would win a tiebreaker?
If they didn't live together and the kids lived with the mom more of the year then there isn't much of anything to do.
If the taxpayer does qualify to claim the dependents file the return claiming the dependents and deal with the IRS letter when it arrives.Comment
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I would include a statement of facts with the return that explains why the custodial parent is taking the kids and the fact that custodial parent did not provide an 8332 to the ex.Believe nothing you have not personally researched and verified.Comment
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