Legal Question in Tax Law in Florida

Back Child Support Family Claiming Dependents

I am a father who has custody of my daughter. Mother has had arrears since 2002 tax year. Mother has had 2 other children since then and I have not recieved anything from her income taxes. Before I recieved custody grandmother claimed my daughter because she helped financially during the year. I believe grandmother is claiming dependents. Mother is currently $6,000+ behind. Children do not live with grandmother. When I get into child support the judge tells me they sent in a letter for the IRS to hold her checks. Is there any thing I can do to prove this. I've even filled a civil contempt against her but have not heard anything.


Asked on 5/25/06, 8:11 pm

1 Answer from Attorneys
Thomas Shigo The Shigo Law Firm, P.A.

Re: Back Child Support Family Claiming Dependents

Generally, the parent who has primary residential custody may claim the dependant (this may be changed by the actual divorce decree or separation agreement). As for past due support and assuming that this is NOT an ADFC case, you need to obtain a deliquent child support order and the parent required to pay must be at least 3 months and more behind and the amount in arrears must be mor than $500.00. Once the IRS has notice of this order, they will withhold any potential refund for the tax year and sent this amount to the State. The state then sends this to the parent (there can be as much as a 6 month delay in this part). Under IRS code section 6402, the interceptin of past due child support (after IRS has notice) must be done BEFORE the IRS may apply the current tax year refund amount to any past due IRS tax liability.

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Answered on 5/26/06, 9:38 am


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