Question

Ammend

Forum|Forum|5 years ago
July 7, 2020
1 reply
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I filed my taxes and got them back. I have twins with my ex husband and we each take one to claim as a dependent. He just went to file his taxes and it said he couldn't claim his dependent because they were already claimed. I looked at my returns and sure enough he was on there. I specifically checked the box that said someone else will be claiming him, as I have for the last 3 years. Also, I did not receive a child credit for him, just added him as a dependent. I started an ammendment but it says I owe 2100 back to the IRS. This seems very excessive especially since I didnt get a child credit for him. (The box after his name for child credit was not marked). I thought I only got an additional $500 credit for additional dependents? How is this amount so high?

Amend

T

Texas Roger

Employee

The child tax credit of up to $2000 is for a child claimed as a dependent who is under the age of 17. If the child is 17 or older, there us an other dependent credit of $500. Are you sure you didn't receive the child tax credit? If not, did you receive earned income credit? The EIC would be reduced with one less qualifying child but would not be affected by relinquishing the dependency to the other parent

Take a look at your form 1040 and the other schedules with your original return and compare it with the forms and schedules in the amended return to see what changed.

Critter-3

I think the issue is the custodial parent rules are coming into play ... so who do the kids live with more than 1/2 the year ? If you followed the interview carefully in the dependent section the program will properly decide the correct course. If both kids live with you primarily then you are the custodial parent and you get the EIC for both children even if you waive the dependency to the other parent. LOOK at your return ... are they both listed as dependents on the 1040 ? Are they both listed as qualifying children on the EIC form ? The EX probably tried to claim the kid for the EIC by mistake (common error) so they should review their rejection message closer.

Here are the rules :

If you are the custodial parent where the child physically lived for more than half the year (183 nights) then:

When you enter the dependent, you say that he/she is "Your child" (not you and your spouse if remarried),
he/she lived with you the whole year,
“no” the child did not pay more than half of his/her own support,
"yes", you have a custody agreement,
and "yes", the other parent is claiming this year.

That will give you the EIC, Child Care Credit and Head of Household filing status if you otherwise qualify.

The child would be listed as "non-dependent EIC & Dependent Care only".
The other (non-custodial) parent can claim the child’s exemption and child tax credit only and needs a signed 8332 form to do so.

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There is no such thing in the Federal tax law as 50/50, split, or joint custody. The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year. That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the legal custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody so the child cannot be claimed by either parent). And yes they are that picky.

See Custodial parent and noncustodial parent under the residency test in Pub 17

https://www.irs.gov/publications/p17#en_US_2017_publink[phone number removed]

Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household
-Earned Income Credit
-Child Care Credit

The non custodial parent can only claim: (Child would be listed as dependent)
-The Exemption
-The Child Tax Credit

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.

Note. If you are the non-custodial parent filing your return electronically, you must file Form 8332 with Form 8453, (U.S. Individual Income Tax Transmittal) for an IRS e-file Return. See Form 8453 and its instructions for more details. This must be done within 3 days of your e-filed return being accepted by the IRS.