Taxes

[Kristin Esposito]

Jurisdiction

Massachusetts

The divorce decree outlines that my ex and I alternate every other year for claiming our son as a dependent for tax purposes . This year is my ex's turn but he verbally agreed to and also signed the form 8332 giving up his claim for 2018. I filed my taxes and submitted form 8332. I have not yet received my refund. He has decided to change his mind. Is he able to contest this after signing this exemption? Do I have any recourse? Please advise. This is in Massachusetts. Thank you.

 

[army judge]

You should have refused any entreaty to entice you into using the exemption.

The agreement is in writing.

I suspect he'll use your actions to harm you.

You can file an amended return, and abide by the written agreement until the child becomes an adult.

If you do nothing to fix this, you're not going to enjoy the outcome.

 

[zddoodah]

What do you mean by "contest this"?

If he told you he changed his mind, one would think you'd respond along the lines of the following: "That's a problem. Since you told me you were giving up the claim for 2018 and gave me an 8332, I already submitted my tax return and claimed him as a dependent. What do you suggest we do about it?"

Depending on how he responds, your recourse is to try and work this out in a reasonable way.

 

[Tax Counsel]

The divorce decree outlines that my ex and I alternate every other year for claiming our son as a dependent for tax purposes . This year is my ex's turn but he verbally agreed to and also signed the form 8332 giving up his claim for 2018. I filed my taxes and submitted form 8332. I have not yet received my refund.

When did you file and did you file a paper return or electronically? Bear in mind that a lot of the federal government was shut down for over a month and that impacted the IRS; while they were still processing refunds, it was not going at full pace.

He has decided to change his mind. Is he able to contest this after signing this exemption?

Too bad for him. He signed the Form 8332 for 2018 and gave it to you. He cannot now revoke the consent that he gave you. If he tells the IRS he has revoked his consent, it will fall on deaf ears.

Whether he could seek from you the money he might have saved on his income tax this year, however, is another matter as that turns on how the child support orders are written and what state's law applies. But note that for 2018 the dependent exemption is zero. That would not save him tax. He would need to qualify for some other child benefit based on being able to claim a dependent in order to actually save any tax. He may not know that.