Child support

[DonM77]

Last year I began paying child support. I see my son every other weekend. Does anyone know who gets to claim the child for tax purposes in nj? I've been told I can claim him, but only if I have joint custody.(50\50)

 

The courts weren't very much help in answering my question.

[M30USA]

Last year I began paying child support. I see my son every other weekend. Does anyone know who gets to claim the child for tax purposes in nj? I've been told I can claim him, but only if I have joint custody.(50\50)

 

The courts weren't very much help in answering my question.

 

I think judges often specify that in their decrees. In my case, even though we are joint conservators, I don't get to claim any of my children as dependents. This is because, like you, I have only every other weekend. I would guess you don't get to claim them. General rule of thumb in divorce: any gray areas usually winding up in the woman's favor.

 

Whatever the case, each child can be a dependent of ONLY ONE parent.

[carhill]

Last year I began paying child support. I see my son every other weekend. Does anyone know who gets to claim the child for tax purposes in nj? I've been told I can claim him, but only if I have joint custody.(50\50)

 

The courts weren't very much help in answering my question.

 

Most likely the parent with the majority of custody.

 

In part:

 

"Special Rule for Parents Living Apart

If parents lived apart at all times during the last six months of the calendar year, or if they have a written divorce decree, maintenance agreement, or separation agreement, there is a special rule that applies to the dependent exemption.

 

Under these circumstances, if the child received more than half of his or her total support for the year from one or both parents (the rest can be paid by other relatives or public benefits) and was in the custody of one or both parents during the year, the IRS rules assume that the custodial parent (defined as the parent who had custody of the child for the greater part of the year) should get the exemption for the dependent. However, the parties may change this presumption and allocate the exemption to the noncustodial parent if either of the following are true:

The divorce decree or separation agreement contains a provision in which the custodial parent waives the right to claim the dependent exemption. (The rules are slightly different if the agreement was entered into prior to 1985; the noncustodial parent must also provide at least $600 of support to receive the exemption.)

 

The custodial parent signs a declaration (using IRS Form 8332) relinquishing the right to claim the dependent exemption, and the noncustodial parent attaches this declaration to that year's tax return. Using this form, the custodial parent can relinquish the exemption for one year, a number of years, or forever, depending on what the parties agree to.

 

If you relinquish the exemption, you are also relinquishing eligibility for the child tax credit.

 

The IRS is very picky about Form 8332, and can (and often does) disallow the dependent exemption for the noncustodial parent if this form isn't signed and attached to the tax return, even if the divorce decree or separation agreement allocates the exemption to the noncustodial parent. That means it's very important for the noncustodial parent to attach a copy of this declaration to the tax return for every tax year in which the exemption is claimed.

 

If the custodial parent refuses to sign Form 8332, the noncustodial parent can attach part of the divorce decree or separation agreement (the cover page, the page that discusses the exemption and the signature page) to the tax return to prove entitlement to the exemption. However, the IRS will accept this only if the decree or agreement doesn't require that certain conditions be met before the noncustodial parent can claim the exemption. If there are conditions, the noncustodial parent must use Form 8332 or not get the exemption"

 

You can find more information on this aspect at the IRS web site.

[DonM77]

Most likely the parent with the majority of custody.

 

In part:

 

"Special Rule for Parents Living Apart

If parents lived apart at all times during the last six months of the calendar year, or if they have a written divorce decree, maintenance agreement, or separation agreement, there is a special rule that applies to the dependent exemption.

 

Under these circumstances, if the child received more than half of his or her total support for the year from one or both parents (the rest can be paid by other relatives or public benefits) and was in the custody of one or both parents during the year, the IRS rules assume that the custodial parent (defined as the parent who had custody of the child for the greater part of the year) should get the exemption for the dependent. However, the parties may change this presumption and allocate the exemption to the noncustodial parent if either of the following are true:

The divorce decree or separation agreement contains a provision in which the custodial parent waives the right to claim the dependent exemption. (The rules are slightly different if the agreement was entered into prior to 1985; the noncustodial parent must also provide at least $600 of support to receive the exemption.)

 

The custodial parent signs a declaration (using IRS Form 8332) relinquishing the right to claim the dependent exemption, and the noncustodial parent attaches this declaration to that year's tax return. Using this form, the custodial parent can relinquish the exemption for one year, a number of years, or forever, depending on what the parties agree to.

 

If you relinquish the exemption, you are also relinquishing eligibility for the child tax credit.

 

The IRS is very picky about Form 8332, and can (and often does) disallow the dependent exemption for the noncustodial parent if this form isn't signed and attached to the tax return, even if the divorce decree or separation agreement allocates the exemption to the noncustodial parent. That means it's very important for the noncustodial parent to attach a copy of this declaration to the tax return for every tax year in which the exemption is claimed.

 

If the custodial parent refuses to sign Form 8332, the noncustodial parent can attach part of the divorce decree or separation agreement (the cover page, the page that discusses the exemption and the signature page) to the tax return to prove entitlement to the exemption. However, the IRS will accept this only if the decree or agreement doesn't require that certain conditions be met before the noncustodial parent can claim the exemption. If there are conditions, the noncustodial parent must use Form 8332 or not get the exemption"

 

You can find more information on this aspect at the IRS web site.

 

Thanks Carhill

[M30USA]

This is why men actually pay MORE than just their standard child support. A whole bunch of other things factor in: you don't get tax breaks for dependents, you wind up paying most of the travel expenses for custody exchanges, etc.

Edited December 18, 2013 by M30USA