Noncustodial dad claims child as exemption
|  Dear
Tax Talk,
In 2005 my ex-wife claimed I did not pay medical bills on my son.
She states she sent them. At the end of the year I wanted her to
sign the form allowing me to claim my son, as in the decree I can
claim every year as long as I am 90 percent current in medical bills
received by Dec. 15 and 100 percent current in child support. I
had paid my child support in full since the beginning of 2005 and
never received the medical bills from her. I told her I was claiming
my son.
In 2006 we both got a letter from the IRS that our son was claimed
twice. She sent the IRS proof of bills and payment. I have nothing
to send as I didn't get the bills. Please tell me if you have heard
of this situation and what I can do. I also offered to pay her what
she paid for the bills as long as I got a copy and she said it was
too late, she was claiming the child. Our decree states I have until
Dec. 15 to pay any bills received from her. She never called or talked
to me about the unpaid bills. She just paid them and said she sent
copies. Thank you.
-- Rob
Dear Rob,
Regardless of what your divorce decree
states, without a signature on Form 8332 you have no right under the tax code
to claim your child as a dependent.
Form
8332 is a release of claim for a child's exemption that needs
to be signed by the custodial parent in order for the noncustodial
parent to properly claim the child on his return. Unless your ex-wife
signs the form, there is not much you can do. You should never have
claimed your son on the 2005 tax return without the release. Basically,
the IRS does not want to come between you and your ex. The buck
stops on your desk, not that of the IRS.
If your ex-wife
isn't seeking medical reimbursement, maybe you're better off without claiming
your child as a dependent. Depending on your income level, you may not be getting
enough benefit from the exemption as opposed to the cost of the medical bills.
If that's not the case, then your only redress against your ex is back in the
state courts.
To ask a question on Tax Talk, go to the "Ask
the Experts" page and select "taxes" as the topic.
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