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The 8332 form states that if the custodial parent does not sign the form, the other parent will not be able to claim other dependents. How can one parent control that?

Forum|Forum|1 year ago
December 5, 2024
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my second dependent has nothing to do with the parent of the first dependent. It was very vague in the description.

Best answer by Opus 17

The rules are in publication 501.

https://www.irs.gov/forms-pubs/about-publication-501

The basic concept is that the IRS does not follow state laws on dependents. The IRS does not follow state custody orders, and does not mediate custody disputes (for example, if the order says that one parent can claim a child if they are paid up on child support, the IRS does not have the time or authority to sort that out).

So, the IRS goes by a simple rule--which parent did the child live with more than half the nights of the year. That is the custodial parent for IRS purposes, no matter what the family court order says.

If the non-custodial parent wants to claim a child, they must get a signed form 8332 from the custodial parent. Without the form, the non-custodial parent can't claim the child, even if the family court says they can. The IRS will not enforce the family court order. The non-custodial parent can go to the family court and ask that they enforce the order (such as by forcing the other parent to sign the form, or punishing the other parent in some way) but the non-custodial parent can't claim the child because the IRS doesn't get involved in that way.

rjs

Employee

You are misreading what the form says. I don't know exactly what you are looking at on Form 8332, but it does not say that you cannot claim other dependents. It says you cannot claim the "Credit for Other Dependents" for the dependent for whom you are not the custodial parent. The Credit for Other Dependents is a tax credit for a dependent who is 17 years old or older, or who is not your child.

Form 8332, or the lack of it, does not affect your ability to claim a dependent whom you are entitled to claim without a Form 8332.

O

Opus 17Answer

Employee

The rules are in publication 501.

https://www.irs.gov/forms-pubs/about-publication-501

The basic concept is that the IRS does not follow state laws on dependents. The IRS does not follow state custody orders, and does not mediate custody disputes (for example, if the order says that one parent can claim a child if they are paid up on child support, the IRS does not have the time or authority to sort that out).

So, the IRS goes by a simple rule--which parent did the child live with more than half the nights of the year. That is the custodial parent for IRS purposes, no matter what the family court order says.

If the non-custodial parent wants to claim a child, they must get a signed form 8332 from the custodial parent. Without the form, the non-custodial parent can't claim the child, even if the family court says they can. The IRS will not enforce the family court order. The non-custodial parent can go to the family court and ask that they enforce the order (such as by forcing the other parent to sign the form, or punishing the other parent in some way) but the non-custodial parent can't claim the child because the IRS doesn't get involved in that way.