Okay my divorce decree says that I will be able to claim my kids every even year I can claim 2 while she claims 1 and every odd year I claim 1 now my son is 19 the question I have is that I have not claimed my kids on my taxes the last 4 or 5 years and now I want to claim them what do I do so I can go back the last 4 or 5 years the reason I didn't is because I was told that if I was in child support I could not claim them but my divorce degree does not say anything about that.



Thank you

The divorce decree is a contract in this situation which the IRS WILL honor, so if that divorce decree says you get to claim the children on even years AND you are up-to-date on child support, then claim them for 2004 and 2006.

However, in doing so, you will make your ex-spouse subject to some heavy back taxes plus penalties and interest if he/she claimed the children in those years.

Best you contact him/her and work out a deal.

Quote:

---

Originally Posted by AtlantaTaxExpert

The divorce decree is a contract in this situation which the IRS WILL honor, so if that divorce decree says you get to claim the children on even years AND you are up-to-date on child support, then go ahead and claim them for 2004 and 2006.

However, in doing so, you will make your ex-spouse subject to some heavy back taxes plus penalties and interest if he/she claimed the children in those years.

Best you contact him/her and work out a deal.

---

Thank you for your answer but what kind of deal could I work out with her and I was behind in my child support last year but my divorce degree does not say anything about that

Quote:

---

Originally Posted by AtlantaTaxExpert

The divorce decree is a contract in this situation which the IRS WILL honor, so if that divorce decree says you get to claim the children on even years AND you are up-to-date on child support, then go ahead and claim them for 2004 and 2006.

However, in doing so, you will make your ex-spouse subject to some heavy back taxes plus penalties and interest if he/she claimed the children in those years.

Best you contact him/her and work out a deal.

---

Thank you for your answer but what kind of deal could I work out with her and I was behind in my child support last year but my divorce degree does not say anything about that what form do I use to go back over previous years.


Thank you

You would have to amed your returns for 2004 and 2006 (any earlier year is PAST the statute of limitations, which means you CANNOT claim a refund for those years).

You would go to your ex-spouse and inform her that you wish to claim your children for 2004 and 2006 per the divorce decree. Any competent tax professional could prepare your return for those years with your children's exemptions, showing the difference between what your refund WAS and what it should have been.

You would then negotiate a financial settlement, like perhaps having her acknowledge receipt of child support without any money changing hands, or having her write a check for the difference.

You would need to show her how the IRS would hammer her on her 2004 and 2006 taxes to get her cooperation, for the resultant tax bill, after back taxes, penalties and interest were calculated, could be VERY substantial (pushig$10,000).

Noncustodial parent can claim the child if
The noncustodial parent attaches certain pages from the decree. The decree or agreement must state all three of the following.
a. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
b. The custodial parent will not claim the child as a dependent for the year.
c. The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.

As AtlantaTaxExpert said if your ex claimed during the years court had allowed you, it will create problems for your ex.
So, may be, it is better idea that you both mutually settle the issue.

Noted!