JSmith9543 wrote:

- quote -

I don't know exactly what your divorce agreement says nor do
I know its date. Based on the one's I've seen and the ones
that pop up all the time in Tax Court, it is highly likely
that the Form 8332 was required for each year he claimed the
noncustodial child. That said, it is my opinion that if the
state of residence treats age 18 as the age of majority, the
child would no longer be a minor in the year the child
turned age 18. The exemption would go to whomever provided
more than half of total support.

--
Alan
http://taxtopics.net

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Yes, I was wondering the same thing. My daughter will turn
18 in the fall. I have NOT signed that form discussed
earlier, but it is mentioned in our divorce decree that ex
may claim 'minor' child. So for next year, may I then claim
her since she will no longer be a minor?

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- quote -

That form is the key. If she does she will have to pay back
whatever she gets should she get hers back first. I had a
client in this mess before and it all went back to the fore
8332. Hope this helps.

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george wrote:

- quote -

A custodial parent can revoke a Form 8332 and claim the
child. The IRS will allow it if the noncustodial parent
doesn't claim the exemption. If the noncustodial parent
also claims the exemption the IRS will ultimately give the
exemption to the noncustodial parent if the 8332 is valid.
In other words, both parents must agree to the revocation.

The other issue that has been discussed on this group more
than once, is whether a properly executed 8332 ceases to be
valid when the child is emancipated (reaches the age of
majority). I am not aware of any ruling on this issue and
there is not unanimity. It is my belief that once a child
is emancipated, there is no custodial parent and the 8332
would no longer be valid. Who claims the child becomes a
matter of facts. I.e., who provided more than half of the
total support and whether the gross income test is required.
I raise this issue as it appears that this child may have
turned age 18.

--
Alan
http://taxtopics.net

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george wrote:

- quote -

Her accountant is correct. However, since you have a
properly executed Form 8332, you should be the one who
prevails when those audits occur.

Regards,
Bill
~~~~
Associate Professor of Accounting
Longwood University
Department of Accounting, Economics & Finance
http://www.longwood.edu/staff/wpbrown/
Opinions expressed by me are mine, not my employer's.

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- quote -

If you have a prperly executed form 8332 I would think that
it trumps any new claims of your EX. If you are entitled to
claim her per the form then I would do so. And if entitled
to a refund I would make sure I was first to file,
electronically.

Yes, the IRS is very likely to ask just who is entitled. And
from what I read the IRS is NOT into sorting out competing
claims, it relies essentially upon that form!

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whigjack[at]snet.net (george) writes:

- quote -

I can't find anything that allows her to rescind the 8332.
Also, wasn't this covered in your decree?

- quote -

Not necessarily a full scale audit, but IRS will settle the
issue. You should win.

Phil Marti
Topeka, KS

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I have claimed my daughter for 17 years on taxes. I have
been divorced for 15 yrs of the 17. At the time of divorce I
had my ex sign a 8332 form giving me the right to claim her
for all future years. I just received a phone call from her
stating she was going to claim her for this year, which is
the final year of my claiming. Her birthday is in july 27
and I have paid over half the year. Does she have the right
to do this?? Even though I have this document! Her
accountant had told her if she does, and I do also, we will
both get audited.

Thanks for your answer.
George

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