Which parent is entitled to claim a minor child as a dependency exemption for federal tax purposes?

In Rhode Island, who has the right to claim the minor child or children as dependency exemptions for federal tax purposes?

If there is no indication in a final judgment of divorce or a pending final judgment decision or property settlement agreement as to who is entitled to claim the children as dependency exemptions, then automatically the parent with the physical placement / physical custody of Minor children have the right to claim the child or children for federal tax purposes.

This article is for informational purposes only and should not be a substitute for seeking advice from a divorce attorney, Rhode Island family attorney, or Rhode Island child custody attorney.

If there is a property settlement, pending decision, order, or final judgment that addresses the issue, the parties must follow the order or contract to determine which party claims the minor as an exemption. If they are not satisfied with the order or the contract, they may be able to modify it. If a person does not comply with the Property Settlement Agreement or Court Decree, there can be severe penalties and repercussions in RI Family Court.

However, the IRS does not care about Property Settlement Orders, Decrees, and Agreements from the Rhode Island Family Court. As far as the IRS is concerned, the parent with physical custody has the right to claim the child regardless of state court decrees and orders and regardless of directions to the contrary in a Property Settlement Agreement, unless the form is executed. 8332.

The Internal Revenue Service (IRS) has developed a very clear, clear and concise rule about who has the right to claim a child as an exemption for federal income tax purposes. Treasury decision 9408 states that the parent with physical custody may claim the children as dependents regardless of the terms and conditions of any Property Settlement Agreement, order or final judgment, unless the non-custodial parent files signed Form 8332 by the custodial parent.

Pursuant to Treasury Decision 9408: The parent with the physical placement of a child or children has the right to claim the exemption (s) unless the non-custodial parent attaches Form 8332 to their signed federal income tax form by the custodial parent for the particular tax year in question. It does not matter at all to the IRS what any Property Agreement, Contract, Order or Judgment of a State Court declares!

The IRS has absolutely no interest in getting bogged down in a contentious and messy State Family Court dispute or disputed parental divorce. The IRS is only concerned with collecting money. The IRS has no interest in getting involved in a dispute between two ex-spouses or ex-boyfriends and girlfriends.

IRS rules and regulations should not motivate parents to ignore or refuse to comply with Property Settlement Agreements or RI State Court decrees! There can be serious reproaches for not following orders and negotiated contractual agreements. If a person is not satisfied with an order, they should try to modify it, if it qualifies for a modification, rather than not following it.

In some cases, a parent can file suit in Rhode Island family court and seek the annulment of an order or contract that allows the non-custodial parent to claim the deduction when the non-custodial parent owes child support. It makes little to no sense that a person can claim an exemption when they are not paying court-ordered child support. However, a parent must file a lawsuit in court rather than take the law into their own hands.

In RI, if a parent unjustly claims a child for contempt or violation of a court order, property settlement agreement, pending final judgment decision, or final judgment of divorce, then the aggrieved parent can seek redress in court. Rhode Island family. This relief could be a motion for damages or contempt or other relief. The Rhode Island Family Court could order the parent who wrongfully claimed the exemption to file a modified tax form. The Family Court could order the parent who violated the order to pay damages or attorney’s fees to the injured person. The Family Court could order another reparation.

Therefore, it is prudent for a non-custodial parent who has an order or contract allowing the use of the dependency exemption for a particular year to request that the custodial parent sign IRS Form 8332. The non-custodial parent who is entitled to claim the dependency exemption for the minor child must attach Form 8332 to their federal income tax form. If the custodial parent refuses to sign form 8332, the non-custodial parent can file a motion in Rhode Island Family Court asking that the custodial parent be ordered to sign the form or for contempt, attorney’s fees or another relief.

Legal notice for Rules of Professional Responsibility:

The Rhode Island Supreme Court licenses all attorneys and attorneys in the general practice of law, but does not license or certify any attorney / attorney as an expert or specialist in any field of practice.