Divorce after 2009 - Form 8332

[Gretel]

I know that form 8332 is required if the non-custodial parent wants to claim the child and was divorced after 2009. Does anyone have experience with attaching the divorce decree instead? Does IRS actually reject? Do they even notice if custodial parent does not claim the child?

[taxea]

I get the 8332 in all cases because the IRS overrides any court order and will probably ask for it anyway. Better to have a signed document from the ex than rely on the court order.

[TaxGuyBill]

I doubt if the IRS looks at what you attach (8832 versus Divorce Decree) unless there is a conflict with both parents claiming benefits.

However, that doesn't mean you should attach a Divorce Decree. You are aware that the 8832 is required, so you can't legally or ethically sign the tax return if you don't include the proper forms.

[Gretel]

Yes, I know I can't file that tax return and have fired the client who insists that other tax places told him the divorce decree is sufficient. I just was curious what really happens at the IRS level and also have a hunch that nothing happens as long as there is no conflict. How could it? The IRS has no clue how many nights a kid spends with whom.

[Rapid Robert]

I just was curious what really happens at the IRS level and also have a hunch that nothing happens as long as there is no conflict. How could it? The IRS has no clue how many nights a kid spends with whom.

Wouldn't it be nice if we could file tax returns taking into account what the IRS has "no clue" about? :-)

[Twin Turbo Z]

Wouldn't it be nice if we could file tax returns taking into account what the IRS has "no clue" about? :-)

Yes. We have a large repeat customer base, so we know the taxpayers personally and their kids. And when some divorce, they still both come to us. And we keep it straight as to who claims who what year. So we have no issues with one claiming out of turn. But we we have no issue with them signing 8332's either

[taxea]

Yes, I know I can't file that tax return and have fired the client who insists that other tax places told him the divorce decree is sufficient. I just was curious what really happens at the IRS level and also have a hunch that nothing happens as long as there is no conflict. How could it? The IRS has no clue how many nights a kid spends with whom.

that used to be the case but the preparers giving that advice are not working with the most current rules.