New tax rules for children of divorced or separated parents
March 18, 2010
FORT HUACHUCA, Ariz.--For tax years beginning after July 2, 2008, the 2009 tax season for most taxpayers, new rules allow the custodial parent to take away the right of the non-custodial parent to claim the child as a dependent for tax purposes. Use Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
If the custodial parent decides to take the exemption away from the non-custodial parent, the revocation is not effective until the custodial parent provides, or makes reasonable efforts to provide, the noncustodial parent with written notification of this revocation. Therefore, if the custodial parent provided notice of revocation to the noncustodial parent in 2009, the earliest tax year the revocation can be effective is tax year 2010.
The custodial parent must fill out part III, Form 8332. The custodial parent must also attach a copy of the revocation to the tax return for each tax year the child is claimed as a dependent. However, if there is a court order in place that allows for a non-custodial parent to claim the child during certain tax years, the custodial parent should seek legal help to see if these tax rules apply to their situation.
There are special rules for a post-1984 divorce decree or custody agreement if the divorce decree or separation agreement went into effect after 1984 and before 2009. Consult a legal advisor for information.
For any decree or agreement executed after 2008, the noncustodial parent must attach Form 8332 or a similar statement signed by the custodial parent with the sole purpose of releasing a claim to exemption. However, since a court order is in effect in these situations, the noncustodial parent must seek legal help regarding their ability to claim the exemption.
For more information, log onto the Internal Revenue Service Web site, www.irs.gov.
The Fort Huachuca Tax Center is open for walk-in customers on Monday to Wednesday only, 9 a.m. until 5 p.m. Thursday and Friday is by appointment only.
Through April 9, the staff offers services to all servicemembers, retirees and Family members.
The center is located in Building 22324, on Christy Avenue.
For more information, call 533-1040.