Non-custodial parent problems claiming dependent

[Sheldon]

Have others had similar problems of non-custodial parent claiming dependent after the custodial parent filed the return with only a Dependent Care Credit on form 2441 properly claimed for the child (no dependency exemption, no child care credit, no EIC for the dependent that was questioned). IRS stated to the non-custodial parent who was entitled to the dependents' exemption by divorce decree and stated: "the IRS has already received a return with the same Social Security number (SSN) as your dependent" and they listed the correct SS# of one of the children. Non-custodial parent called the IRS and they indicated any credit claimed by the child on the other parent's (or anybody's) return may cause this. This parent then requested that the custodial parent release the dependency exemption with form 8332 which is being done. Custodial parent already received her refund. Non-custodial parent gets a delayed processing of the 2016 return. There are other children on both of the returns.

Does anyone know if this is normal for these situation? Since it is early in 2016 filing season, it is easier to believe this happened at the IRS (since both parents have filed returns) rather than some other type of social security number theft or other error. I appreciate any sharing of an experience of a similar nature.

[David1980]

Custodial parent probably claimed more than just 2441. Even if they received no benefit of it they probably listed it on the 1040 line 6c.

[spanel]

Have others had similar problems of non-custodial parent claiming dependent after the custodial parent filed the return with only a Dependent Care Credit on form 2441 properly claimed for the child (no dependency exemption, no child care credit, no EIC for the dependent that was questioned). IRS stated to the non-custodial parent who was entitled to the dependents' exemption by divorce decree and stated: "the IRS has already received a return with the same Social Security number (SSN) as your dependent" and they listed the correct SS# of one of the children. Non-custodial parent called the IRS and they indicated any credit claimed by the child on the other parent's (or anybody's) return may cause this. This parent then requested that the custodial parent release the dependency exemption with form 8332 which is being done. Custodial parent already received her refund. Non-custodial parent gets a delayed processing of the 2016 return. There are other children on both of the returns.

Does anyone know if this is normal for these situation? Since it is early in 2016 filing season, it is easier to believe this happened at the IRS (since both parents have filed returns) rather than some other type of social security number theft or other error. I appreciate any sharing of an experience of a similar nature.

Not sure this is even possible. The way I read it, you have claim the child as a dependent to be able to claim daycare credits. (from TTB 11-5) "under age 13 who can be claimed as a dependent"

Chris

[DonB]

I believe the non-custodial parent return was rejected because form 8332 Release of Claim was not filed with the return. I would attach the 8332 to the reject letter and return to the IRS explaining the omission.