Hello, my name is Brian Mayer. I am a family law attorney practicing throughout Southern California. The question I'm answering today is who gets to claim kids as dependents on their federal income tax when custody is split between the parents. To answer this question, the first thing we look at is what the custody order says, specifically how the custody time is divided between the parents. Let's say the custody order places 60% of the custody time with dad and 40% of the custody time with mom. In this situation, dad would get to claim the kids because whoever has the kids at least 50% of the time is eligible to claim them as dependents on their taxes. However, the actual division of custody time takes priority over what is stated in the custody order. For example, let's say on paper dad has custody 60% of the time and mom has custody 40% of the time. But in reality, the kids are staying overnight with mom all the time and she has them in her care 75% of the time. In this case, mom would be the one eligible to claim the kids as dependents on her income tax return. If the custody order explicitly states that either parent may claim the kids on their taxes, that will take precedence. For instance, let's say dad has custody on paper 60% of the time and mom has custody on paper 40% of the time. In reality, mom has the kids 75% of the time. However, the order states that mom gets to claim the kids on odd-numbered tax years, while dad gets to claim them on even-numbered tax years. This provision in the order would take precedence over the custody split on paper or in reality. In some cases, there may be more than...
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8332 instructions 2024 Form: What You Should Know
The custodial parent must send the Form 8332 to the child's court and to the appropriate child support order agency (typically the local IRS office) to have a court determine if the child's parents may The custodial parent must send the form to the court that made the order The custodial parent must do this by filing form 8332 (or signed a similar statement containing the same information required by this form) with the court. There is a fee for filing and this fee has to be paid for each year of a claim to exemption for a child or a year in which a court determines that the custodial parent is eligible to file to release or revoke a claim to exemption for a child. The custodial parent and child support order agency must also follow the instructions in this section with respect to the required filing of Forms 8332 with the court. NOTE: If a form 8332 is not filed within 60 days, the custodial parent and child support order agency must complete and file an amended form 8332 within 60 days and pay the current filing fee. NOTE: To avoid being assessed a penalty, custodial parents (both parents) must notify their court the required filing of documents within the required timeframe when applicable in the court order. What is To complete and return forms, you can submit your completed forms to one of the following: the Department of Child Support Enforcement Department of Justice, Child Support Program The Department of Health and Human Services, Office of Child Support Guidelines The court or Child Support Ordered Administration Division office NOTE: Because custodial parents are required to file and provide information on the time and conditions of their releases or revocations, they must also submit to the Office of Child Support Guidelines (OCS) at least 45 days before the date the custodial parent wishes to file his or her next set of required returns (in most states, there is a 3-month reporting period). The custodial parent and child support order agency must follow the instructions in this section with respect to the required filing of Forms 8332 with the court. WHAT IS A CHILD SUPPORT ORDER? A Child Support Order (CSO) is an order signed by a judge in a U.S. district court or child support division.
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