![]() I have to say that if Father forged Mother's signature on the Form 8332, he could be in a heap of trouble. Part III of Form 8332 is used for future year revocations. In addition, if the custodial parent did release the dependency exemption for all future years, the regulations under § 152 allow her to revoke the release for the first calendar year after the year in which she revokes the release. If the custodial parent did not execute the Form 8332, her remedy is against the noncustodial parent. Regarding the custodial parent's claim that she did not execute the Form 8332 attached to the non-custodial parent's tax return, if the form is completed, signed, and attached to the noncustodial parent's return, the IRS should allow the dependency exemption for the children named on the form to the noncustodial parent and deny the custodial parent's claim to the dependency exemption. Accordingly, under § 152(e), the two children are treated as qualifying children or qualifying relatives of the Father, the noncustodial parent. Although Part I was not completed, Part II was and the “all future years” language used in Part II of the form covers the - taxable year. In the present case, the noncustodial parent attached Form 8332 to his - return. Mother claims that she does not recall ever signing such a thing and does not believe that she would have. Father is claiming the exemption for two children and he attached a signed Form 8332 indicating that the release is good for "all future years" and purportedly signed by Mother. It is a chief counsel advice (CCA 201602009). The other ruling indicates the other side of the coin. Accordingly, petitioner is not entitled to dependency exemption deductions for A.H. ![]() We are obligated, however, to follow the statute as written. We sympathize with petitioner's circumstances: He was up to date on his child support, and under the divorce documents, his ex-wife was obliged to sign Form 8332 and release the exemption deductions to him. The Tax Court was sympathetic to his plight, but of no help to him. Of course, that is easier said than done. He needed to do was to take his ex-wife into probate court to enforce the agreement. In lieu of attaching a Form 8332 to his 2011 return, petitioner attached a letter citing his authority for claiming the children as dependents, with pages from the relevant divorce documents as proof, and explained that his ex-wife had refused to obey the divorce decree and intended to claim the children as dependents.īut you and I both know that that does not work. Petitioner nevertheless claimed dependency exemption deductions, as well as a child tax credit, for A.H. Nonetheless, his ex-wife refused to provide him with the Form 8332. He was current on child support on January 15, 2012. The *** will furnish IRS Form 8332 to the parent entitled to the exemption by February 15 of the year the tax return is due.Īccording to the decision, Mr. ![]() ![]() The exemptions may be claimed *** each year. The *** father may claim the exemptions for the child or children so long as child support payments are current by the claiming parent on January 15 of the year when the return is due. He as the "Primary Residential Parent" provided: The "Permanent Parenting Plan", besides naming Mrs. ![]()
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