Wrongful Claim of Dependency Exemption

[gumption_boy]

My question involves child support in the State of: Indiana

I have a joint stipulation order with the mother of my 2 children.
- We were never married.
- She is the custodial parent.
- The order was put in last year.

She has claimed both children as dependents for tax year 2011. She says she did so by accident and I believe her; but now she is refusing to file an amended return. I just found out that I need to have her sign an 8332 form to be able to claim 1 of the children. She also refusing to do this.

The joint stipulation only states: "Mother and Father shall each receive one dependency exemption and applicable child credit for the parties' children, (Daughter's name) and (Son's name)."

The mother believes that because the joint stipulation does not specifically require her to sign an 8332, that she is not in violation of the court order and is not subject to consequences (injuction, etc..). Is this true?

[Bubba Jimmy]

Since she agreed that you could claim the child, she also agreed to cooperate in making that happen. However, the only way to enforce the agreement she has already made is to drag her back into court and ask that she be found in contempt. Her position is ridiculous. It is as if the joint stip said that a jointly owned home would be sold and the proceeds split, but didn't say she had to sign the conveyance documents necessary to sell. It's ridiculous. And even if the joint stip doesn't require her to sign the 8332, it certainly says she is not entitled to both exemptions/credits.

However, the IRS will not allow the exemption without the 8332. I would recommend petitioning the court to require her to sign an 8332 covering all future years covered by the joint stip. Otherwise it could turn into an annual drama. It is too bad your lawyer left out a clause requiring her to co-operate by signing any required 8332. Family law practitioners are notoriously ignorant of tax issues. Amazing but true.