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IRS goes by physical custody when they are stating non-custodial and custodial??

Forum|Forum|7 years ago
June 6, 2019
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The parent who has the child more that 1/2 the year is considrred the custodial parent by the IRS regardless of which one the court has issued as custodial parent??

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Best answer by macuser_22

Correct. Legal custody by a court is not Tax custody. The custodial parent that has physical custody by IRS rules (Federal law) can claim the child unless they release the exemption to the other parent with a signed 8332 form. The non custodial parent can then claim the exemption and child tax credit - nothing else. Without the 8332 for the non-custodial parent can claim nothing.

A court order cannot override Federal tax law, but must be enforced by the court that issued the order by holding the parent that refuses to issue the required 8332 form in contempt of court with possible criminal penalties.

macuser_22Answer

Employee

Correct. Legal custody by a court is not Tax custody. The custodial parent that has physical custody by IRS rules (Federal law) can claim the child unless they release the exemption to the other parent with a signed 8332 form. The non custodial parent can then claim the exemption and child tax credit - nothing else. Without the 8332 for the non-custodial parent can claim nothing.

A court order cannot override Federal tax law, but must be enforced by the court that issued the order by holding the parent that refuses to issue the required 8332 form in contempt of court with possible criminal penalties.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

K

kat4tax-Author

The physical custodial parent has the child in their custody more than 180 days/yr. They are the ones who claim all credits and deductions for the child regardless of who the courts have awarded as the custodial parent or as the parent that gets to claim all deductions, credits and exemptions For the court awarded custodial parent to claim the child the physical custodial parent (IRS tax law) would have to issue the 8332 form to the non custodial parent (IRS tax law).

A

Adrienpadovani

What about jlint legal custody but mother awarded physical custody. Child lives in father home due to a pfa that was issued allowing mother and child to stay in the home while he wasnt allowed to dwell in it or have contact. Mother provides everything for child and even pays some Bill's for home and food, maintenance. Father claimed child and I tried to efile n was denied. He think because it his paid off home that he is intiled to claiming child?. He has no overbite with child n is supervised. Help?.