In Rhode Island who has the right to claim minors or children as Dependence Exemption for Federal tax purposes?
If there is no indication in the Final Divorce Decision or the Decision on Postponing the Final Judgment or Property Settlement Agreement regarding who has the right to sue children as dependents, automatically parents with Physical Placement/Physical Custody of minors have the right to sue children or children for Federal Tax purposes.
This article is for informational purposes only and should not be a substitute for seeking advice from a Rhode Island Divorce Lawyer, RI Family Lawyer or Child Care Lawyer.
If there is a Property Settlement, Pending Decision, Order or Final Judgment that addresses the matter, then the parties must follow the order or contract as to which party claims the child as an exception. If they are not satisfied with the order or contract then they may be able to modify it. If a person fails to comply with the Property Settlement Agreement or Court Decision then there can be serious penalties and Consequences in the RI Family Court.
However, the IRS doesn’t care about Rhode Island Family Court Orders, Decisions, and Property Settlement Agreements! As far as the IRS is concerned, parents with Physical Custody are entitled to claim the child regardless of any state court decision and order and regardless of any indication to the contrary in the Property Settlement Agreement unless form 8332 is executed.
The Internal Revenue Service (IRS) has developed very clear lines, clear and concise rules regarding who is entitled to claim a child as an exception to Federal Income Tax Purposes. Treasury Decree 9408 states that parents with physical custody may claim children as dependents regardless of the terms and conditions of the Property Settlement Agreement, order or Final Judgment unless the noncustodial parent submits form 8332 which is signed by the custodial parent.
Under Treasury Decree 9408: a parent with a Physical Placement of a child or children is entitled to claim the release(s) unless the non-custodial parent adds form 8332 to their federal income tax form signed by the custodial parent for the particular tax year concerned . It makes absolutely no difference to the IRS what a State Court Property Settlement Agreement, Contract, Order or judgment states!
The IRS has absolutely no interest in getting caught up in a controversial and messy state Family Court dispute or divorce between feuding parents. The IRS only cares about raising money. The IRS is not interested in getting involved in a dispute between two ex-partners or ex-boyfriends and girlfriends.
The IRS rules and regulations should not motivate parents to ignore or refuse to comply with the Property Settlement Agreement or RI District Court decisions! There may be serious consequences for not following orders and negotiating contractual agreements. If someone is not happy with an order, they should try to modify it, if they qualify for the modification, rather than not following it.
In some cases, a parent can file in Rhode Island Family court and seek to cancel an order or contract that allows the noncustodial parent to claim a deduction when the noncustodial parent owes child support. It doesn’t make sense that someone can claim an exception when they don’t pay the Court-ordered Child Allowance. However, Parents need to file in Court rather than take the law into their own hands.
In the Republic of Indonesia, if a parent wrongfully claims a child in Contempt or Violation of a Court order, Property Settlement Agreement, Postponed Decision on Entry of Final Judgment or Final Divorce Award than the aggrieved parent may seek assistance from the Rhode Island Family Court. This relief can be in the form of a motion seeking redress or for humiliation or other leniency. The Rhode Island Family Court may order a parent who falsely claims an exemption to file a modified tax form. The Family Court may order parents who violate the order to pay compensation or attorney fees to the injured person. The Family Court may order other assistance.
Therefore, it is prudent for a noncustodial parent who has an order or contract permitting the use of a dependency release for a specific year to request that the custodial parent sign IRS form 8332. The noncustodial parent is entitled to claim a dependency release for the child. young children must attach form 8332 to their federal tax forms. If the custodial parent refuses to sign form 8332, the noncustodial parent may file a motion in Rhode Island Family Court requesting that the custodial parent be ordered to sign the form or for contempt, attorney’s fees or other favors.
Legal Notice per Professional Liability Rule:
The Supreme Court of Rhode Island licenses all attorneys and attorneys in general law practice, but does not license or certify any attorney/lawyer as an expert or specialist in any area of practice.
