My husband has 2 children from his previous marriage. He and his ex have been divorced for 7 years and they each have always claimed 1 child on their taxes. My husband claims the older child and she claims the younger. For the past year or so the ex-wife has become more and more consumed by her crack addiction. We now have full custody but didn't for 2006 even though the kids were primarily with us. We have always paid for all their clothes, school supplies, etc b/c she is frequently jobless. It doesn't appear she filed taxes for 2006, so can we file an addendum to our taxes adding the younger child? Thanks for any assistance.
2007-07-08 02:45:54 · 6 answers · asked by sleepywife 2 in Business & Finance ➔ Taxes ➔ United States
If both children lived with you for more than 1/2 of the year and you provided for more than 1/2 of their support you can normally claim both of them.
If the divorce decree directs that the exemptions be split between the two parties you MIGHT have to allow her to continue claiming one of them IF the wording of the decree meets very specific requirements laid out in Federal law. See IRS Pub 501 for the required wording in the decree. If the decree doesn't meet the exacting requirements you can safely and legally disregard it.
If you are entitled to the exemption for 2006 (whether she's filed and claimed it or not) you can file an amended return on Form 1040-X and claim the exemption. If she did file and claim the exemption, the IRS will contact both of you and ask for proof of your claims. The IRS will then award the exemption according to the law and, if necessary, bill the other taxpayer for the taxes due due to the loss of the exemption claim.
2007-07-08 03:59:56 · answer #1 · answered by Bostonian In MO 7 · 1⤊ 0⤋
If the children live with you physically for over half of the year, you are considered the custodial parent for them for tax purposes no matter what legal custody paperwork says. So unless there are some legal papers saying that she can claim one of them, you can claim both.
If they were with you for more than half of the nights in 2006, you could amend your return for 2006 to claim the additional child. If she also filed claiming that child, the IRS will investigate to see who really has the right to claim them.
2007-07-08 06:50:52 · answer #2 · answered by Judy 7 · 0⤊ 0⤋
Unless there is a document waiving the exemption to the mother, such as a divorce decree or Form 8332 signed by the father, you can amend your return and add the second child as a dependent.
2007-07-08 04:29:09 · answer #3 · answered by ninasgramma 7 · 0⤊ 0⤋
You should be able to file an amended return, but check with a tax professional about the details.
2007-07-08 02:50:16 · answer #4 · answered by Jeff the drummer 4 · 0⤊ 0⤋
You need to be able to prove that they lived with you for more than 6 months.
2007-07-08 18:20:06 · answer #5 · answered by K M 4 · 0⤊ 0⤋
Mom made food.
2016-05-21 04:06:11 · answer #6 · answered by Anonymous · 0⤊ 0⤋