Attorney-at-Law

STAY HOME WITH MOM

In Uncategorized on 09/26/2013 at 17:33

And she’ll get HOH, dependency, child and Earned Income credits, even without a Form 8332. That’s the good word for pro se Mom Jennifer D. White, 2013 T. C. Sum. Op. 77, filed 9/26/13, from The Judge With A Heart, STJ Armen.

Jen and ex Randy produced two children before they severed the tie. Their separation agreement provided for joint legal custody and for all sorts of visitation, but said nothing about who got the tax deductions or credits for the kids. More important to IRS, the agreement stated that Randy was the “custodial parent”.

When Jen claimed the parental panoply, IRS gave her a SNOD, stating that ex Randy got the tax breaks as custodial parent.

No, says Jen, the kids lived with me for more than half of each of the years at issue, and only the elder turned the magic age in the second year. And Jen provided more than half the support of one child in each such year, and the other for one year.

Right you are, Jen, says STJ Armen: “The provisions of section 152(e) identify circumstances where the noncustodial parent may claim a child. Pursuant to section 152(e)(4)(A) and (B), the term ‘custodial parent’ means the parent having custody for the greater portion of the calendar year, and the term ‘noncustodial parent’ means the parent who is not the custodial parent. Section 1.152-4(d), Income Tax Regs., defines custody as follows: ‘[t]he custodial parent is the parent with whom the child resides for the greater number of nights during the calendar year, and the noncustodial parent is the parent who is not the custodial parent.’”  2013 T. C. Sum. Op. 27, at pp. 7-8. (Footnote omitted).

No dispute that the kids lived with Jen more than half of each year, she provided more than one-half the support of one in each year, and that she provided one half the support of the other for one year. One was the right age for both years, and the other for one year.

Jen gets the whole enchilada, even without Form 8332.

Remember, the other “paid but got no tax breaks” cases I’ve blogged were those where the children didn’t live with the payor parent for more than half of any of the years at issue in those cases, and the payor parent never got Form 8332 for each year they claimed.

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