Legal Question in Family Law in Iowa

Dependency rights

My husband and I have been divorced since 1984 and have 2 grown boys now ages 20 and 22. My question is: I signed form 8332 years ago so he could claim one child ( the 20 year old) on his income tax as long as he was current with support and medical expenses. The 20 year old is now in college and the father was ordered to pay 50% of all college expenses, which he has not. The father claimed the 20 year old on his income taxes for 2003 stating I signed form 8332. When does this form not become valid?? In the divorce decree under Dependency exemption it states that he entitled to claim (the 20 year old)on his income taxes provided he is not delinquent in his obligation to pay child support and medical expenses. His obligation to pay child support and medical expenses was over when the 20 year old turned 18 or graduated from high school, whichever last occured. The father states that the form I signed is also good while ( 20 yr old) is in college, but the father does not meet the dependency tests, as he is not paying at least 50% of the 20 year olds support. I guess my question is, Is he correct on this or not??


Asked on 7/13/04, 1:07 pm

1 Answer from Attorneys

Robert Luedeman solo practitioner

Re: Dependency rights

You have asked a question that is more properly addressed by someone who is familiar with the provisions of the tax code. Many things have changed since your divorce agreement was put into place that concern support and deductions.

However, I can tell you that an agreement between two parties such as you had, i.e., he could take the deduction as long as he did certain things, does not bind the IRS.

You need to check with a taxation specialist.

If your husband is not paying his fair share of college expenses you will need to hire a lawyer and drag him into court to answer for it.

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Answered on 7/13/04, 2:11 pm


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