Legal Question in Family Law in Minnesota

Re: tax exemption

I presume that your decree provides for the alternation of the dependency exemption each year. If so, a motion may be brought before the court to enforce the allocation each year. However, there is nothing you can do to eliminate the need to have an 8332 signed in alternating years. The form only allows for the assignment of the exemption in one year, or in every year.

I recommend you file your return immediately -- as soon as you receive a w-2, if you are a wage earner. You should claim your child on the return, and attach a copy of the order awarding you the right to claim the exemption. If your return is filed first, with or without an 8332, any subsequent return filed with the SSN for your child will be automatically rejected, since the exemption has already been claimed. This effectively forces the issue, and prevents the other parent from taking the exemption. But this, "self help" remedy, only works if your return is received first.

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Good luck, and thank you for your question.

Re: tax exemption

Based on your question, it would appear that your decree states that one party claims teh child so long as child support is not being paid, but does not include any language regarding what occurs once child support is being paid. That is a serious oversight. Under the IRS rules, the tax deduction would be available to the parent that provides the majority of the care. The only way to change that result is to seek an agreement from the other party or to demonstrate to the court that you derive a greater benefit from that deduction.

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