Is it fair for a noncustodial parent to be granted an exemption to file a tax return on the child even if the?

Note, while the court order cannot force you to deliver the form 8332 to the non-custodial parent, it DOES give the court the right to find you in contempt and hit you with jail time. So yes, you must deliver the form. The form ONLY gives the non-custodial parent the exemption and child tax credit. You keep HOH, EIC and child care. Unfortunately, the time to make the case that the non-custodial parent has not earned the right (by showing that they can and will make support payments) to claim the child was in court before the ruling was made. If the NCP fails to make child support payments in the future, you take him back to court. The intent of the form was to give the NCP financial resources to pay the child support.

If the judge says this, you must provide the form 8332 in those years. Did your lawyer object to this? I hope you got some other concessions to even this up a bit. Note if the judge screwed up and writes the order that it's contingent on the other parent being current on support, that wouldn't meet IRS requirements and the order would be void. Note also that if you have income so you qualify for EIC, you still get that even in the years the other parent claims the child. Only the custodial parent is eligible, and the judge can't change that.

It may not be fair, but it is not as bad tax-wise as you may think. You are being ordered to provide Form 8332 to the noncustodial parent. You make sure that your Form 8332 is only for the one year in question at a time. If you are the custodial parent and you provide a home for your child, you can still file as Head of Household and you can still take the Earned Income Credit and the Dependent Care Credit. You do not have to take the child's exemption in order to get these tax benefits. The noncustodial parent who claims a child gets only the Child Tax Credit and an exemption of $3,650. What you must resolve to do is to file your tax return as early as possible and take those benefits mentioned above that you still have a right to. Don't rely on the noncustodial parent to only take the exemption and the Child Tax Credit. It is too common that this happens, so don't let it happen to you. If this arrangement is not working out (i.e. you are not getting your child support payments and/or the other parent is trying to claim EIC or other benefits), or for any reason at all, you can rescind your Form 8332 in writing one year in advance, and the other parent cannot properly claim any benefits. This is a new tax rule and the courts have not caught up to it. See a local tax pro if this is something you want to pursue.

The judge's order is meaningless unless it tells you to give the non-custodial parent a signed Form 8332. If it does, you can be held in contempt of court if you fail to provide the completed form as ordered by the court. Without the completed from, the non-custodial parent cannot claim the child and the IRS is not bound by state court orders. Even if you are forced to surrender the exemption, the only thing that you lose are the exemption and the Child Tax Credit. You retain the ability to file as Head of Household and claim the EIC and Child & Dependent Care Credit if otherwise eligible. If your income is fairly modest, loss of the exemption and CTC may not cost you much at all. Matters of what is "fair" are not a subject for this forum.

If life were fair horses would ride half the time. Go to IRS.GOV and download a free Pub 17 for reference and the flow charts contained therein. You can always have your attorney try to modify the judgement with a rehearing; ask for money for the time non support was paid and yada. In other words, make his life a living "you know what". Here are the facts for your edification; if you are the custodial parent and provide over half the support you can take the EARNED INCOME CREDIT in any case and always. The only thing your ex whatever gets is every other year he(she) can claim the dependency (if you sign and provide them with a form 8332 releasing it to them). This means they take the dependency and the CHILD TAX CREDIT if the child is under age 17. You can insist that they be current with child support or you won't give them the form 8332 release. Or, who knows?; maybe it will get "lost" in the mail???? Have a wonderful day.

the solution according to IRS is the parent the child spends the majority 'nites' with claims the exemption for the child, if that parent decides claiming would not be to their advantage, they can sign the #8332 waiver to allow the other parent the exemption and that form should accompany that parent's return a qualifying child according to IRS is one that resides in the household of the parent 6 months and that parent provides more than 50% of the child's support in many cases child support barely supports a meager portion of the child' support if you want to abide by IRS when you file your return you best review the qualifications first

At the risk of covering ground covered by other answers. If the non-custodial parent does not have an IRS Form 8332 or other statement containing the same information signed by the custodial parent, then they can't claim the exemption for the child and it doesn't matter what the judge said.

With my 21 years of experience, sounds like a made up story. What is the case number so that I can look it up on the county website?

Life isn't fair. So get used to it. Just ask judge judy.