[quote]She doesnt' pay support? Then don't give her the exemptions. It's a money thing, not a visitation thing. The exemptions usually go with the parent who pays the money (proportionately with the amount they pay) unless the divorce order forgets to mention it. In absence of an order explaining who gets the exemptions and when, the IRS will just say that the exemption goes to teh parent with more than 50% parenting time (the IRS is not the place to argue the divorce issues, so they do this because it's the only CERTAIN measure they have to tell who is supporting the kids).
It's kind of a reward for the person who provides most of the support for the kids (the one who HAS them most of the time if the one supporting them is not obvious). It is meant to HELP the finances of THAT person. [/quote]
The above is completely wrong. The IRS gives the exemption to the parent who has the most overnights with the child(ren), which is typically the custodial parent. Period.
The non custodial parent could prove that s/he is providing 100% of the support, the custodial parent gets the exemption, as far as the IRS is concerned.
All you have to do is read the 1040 booklet. It has one very important clause in there:
AND if the custodial parent signs a form 8332 releasing the exemption to the non custodial parent.
Yes, that's what the IRS says, and most decrees say differently, because teh FAIR thing to do is to give the deductions to the parent who pays for the kids. I was merely explaining the policy behind teh IRS ruling, which is that it will not enter into the divorce to make the decision, and will simply go with the parent who has more than 50% of the parenting time.
Most courts supercede this in the decree by requiring that the custodial parent sign that IRS form to give over the proper number of dependent deductions whenever the NCP is paid up in thier support for the year. IF the CP fails to do it, however, thier recourse is NOT with the IRS, but rather with the divorce court in an order of contempt.
There are a very few divorces where the judge does not grant the exemptions to the parties in proportion to their proportion of support.
[quote]Yes, that's what the IRS says, and most decrees say differently, because teh FAIR thing to do is to give the deductions to the parent who pays for the kids. I was merely explaining the policy behind teh IRS ruling, which is that it will not enter into the divorce to make the decision, and will simply go with the parent who has more than 50% of the parenting time.
Most courts supercede this in the decree by requiring that the custodial parent sign that IRS form to give over the proper number of dependent deductions whenever the NCP is paid up in thier support for the year. IF the CP fails to do it, however, thier recourse is NOT with the IRS, but rather with the divorce court in an order of contempt.
There are a very few divorces where the judge does not grant the exemptions to the parties in proportion to their proportion of support. [/quote]
State courts do not supercede IRS regulations. Can the cp be held in contempt on the state level for not giving the exemption per court order? Yes. But the cp won't get into trouble with the IRS.
And most courts will either split the the exemptions when there are even number of children (and alternate the odd number of children) and alternate 1 year on, 1 year off if there is only one child. It doesn't matter what the proportion of support is.
Previous
Index
Next
Threaded
Edit
Reply
Quote
