Question

Does my pre-2009 divorce decree override form 8332’s revocation rule of waiting till the next tax year?

Forum|Forum|7 years ago
June 1, 2019
1 reply
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I was divorced in 2008 and have 2 kids. Per the decree, we each claim 1 kid. In 2013, I gave her an 8332 “for all future years” allowing her to claim both because I was over the income limit for child tax credit, so for formality sake, I let her claim my 1 kid (now she gets both) so at least someone gets the child tax credit. Now, I wish to “revoke” giving my kid away for my own deduction purposes. As this is a pre-2009 decree, it seems to be able to take the place of the 8332. Wondering if the decree will allow me to do that THIS year instead of waiting till the next-next year as the 8332 revocation rule states.

TurboTax Premier Mac

N

NewGuy

Employee

Assuming she is the custodial parent, your right to claim the one child is solely based on the divorce decree. Since you released your right to claim that child using the 8332 after the divorce decree, the 8332 would override the divorce decree. If she is amenable to allowing you to claim the one child, she can provide you an 8332 giving you the right.

https://www.irs.gov/pub/irs-pdf/f8332.pdf

V

vanillamackAuthor

I can give her another 8332 to Revoke the right that I previously granted. From the language on the form, I give her the Revocation 8332 (as I am entitled per Decree) to her this year 2017 it doesn't take effect till tax year 2018 which I would file in 2019. Wondering if I can use the Decree to override this waiting period so I can claim the dependent this year.