Form 8332

[JG EA]

What if the custodial parent (say Joanne) signed an "all future years" section of the 8332 several years ago? The divorced non custodial parent (say Joe) may possibly only see the child occationally. Wouldn't his ability to claim the child be based on the fact that the Joanne has a qualifying child?

What if for some reason the child stayed with grandma more than half the year and Joanne no longer had a qualifying child. Joe wasn't aware of this because he visited 8 months apart.

How would the 8332 still work?

This made this up. But in talking to a client I realized Joe would need to know a few things to make his deduction valid.

[Koss]

Release of Exemption

I think you have a good point. I'm not sure what kind of case law or regulations there are on this. But Joanne cannot release a dependent exemption that isn't hers to begin with.

With that being said, if Joanne and Joanne's mother, and Joanne's child all live in the same household, then the child could be one of those "qualifying child of more than one person" cases. Joanne, as the parent, has the "higher claim." If she releases the exemption to her ex, then Grandma loses.

But I would generally agree that Form 8332 would not be valid unless the parent signing it had the right to claim the child.

The most extreme case, perhaps, would be a scenario where the custodial parent signed Form 8332 for multiple years and then died. Then the child goes to live with the custodial parent's sister.

Not only would the Form 8332 not be binding on the sister, I'm not even sure the sister could release the exemption if she wanted to. She is not divorced from the child's father, so the "rules for children of divorced or separated parents" may not be applicable anymore.

Burton M. Koss

[JG EA]

Knowledge

Thanks for the reply. It is the same as anything else else then that no matter what a document says (divorce decree, 8832, Certification papers for energy credits, anything) it has to meet the facts and if the client is truly 'lacking knowledge or comprehension of the thing specified' it is not an excuse.

[jainen]

Another example

>>Joanne no longer had a qualifying child. Joe wasn't aware of this<<

Another example of the problems in doing taxes for both after the divorce. Suppose your client Joanne doesn't want Joe to find out that the child lives with Grandma. What will you tell your client Joe about his Form 8332?