- quote -

My question is for the prior year returns (2001-2003) when
the couple was married and the child lived with both of them
and was supported by both of them, can she go back now and
take the exemption without him giving permission. What
happens if he decides to file returns MFS and tries to take
the child also? She is going to file them MFS.

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Cherrybounce wrote:

- quote -

Who has custody of the child? If she does, then she can
claim a dependency exemption for that child as long as (1)
she and her ex between them provided over half the costs of
supporting the child and (2) she and her ex between them had
custody of the child for over half the year.

A multiple support agreement is not an option in this
situation. If the ex had custody of the child, he must
complete, sign, and deliver to the mom a Form 8332 giving
her the exemption.

Regards,
Bill

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Cherrybounce wrote:

- quote -

No problem. She doesn't have to have his signature since
the child (I assume) was supported by both within the
marriage though 2003. Her status will be MFS for 2000 -
2003 of course, but single, or maybe even HOH for 2004;
depends. As for explanations? No. Old tax adage; don't
bait the bear.

ChEAr$,
Harlan Lunsford, EA n LA
Fri 18 Feb 2005

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Cherrybounce wrote:

- quote -

Assuming we have a qualifying child for purposes of the
dependency exemption, the custodial parent gets the
exemption unless that parent formerly releases it to the
other parent or the divorce decree contains a statement that
unconditionally grants the exemption to the noncustodial
parent and identifies the years for which the exemption is
granted.

--
Alan
http://taxtopics.net

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Mrs. G and her husband divorced in 2004. THey have not
filed tax returns since 2000. Her attorney has advised her
to go back and file married filing separate. She has a
child and wants to claim the child as an exemption. It is
doubtful that her husband will file tax returns at all.

The divorce was not amicable. She does not think she can
get him to sign anything saying that he will not claim the
child. Can she still take the exemption? Maybe add an
explanatory statement to her return?

Thanks.

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