Dependency Exemption

Dependency Exemption (For Your Child)

The deadline for filing your income tax returns is upon us for tax year 2017. If you are divorced and you have a right to claim your child as a dependent on your income tax returns, you should be attaching IRS Form 8332 to the return. You can download this form from the IRS.gov website. 

The need to attach this form to your return is present in 2017 and it will still need to be attached with your 2018 tax returns at the time you file them under the new tax laws.

What happens if you do not attach IRS Form 8332?

If your spouse claims the same child on his or her income tax return, even if that act is in contempt of the judgment of divorce or judgment of paternity, the returns may not be amended so that you can claim the child. Your remedy is to go back to court for a finding of contempt and reimbursement in some other manner. That will require you to file your motion for contempt, serve the other party, obtain the other party's tax returns by discovery or subpoena (or their voluntary production), prove the value of your economic harm and collect the amount. Not to mention attorneys' fees that the Court may or may not order the other side to pay.

If your former spouse refuses to execute and deliver the Form 8332 to you for your tax returns and you are entitled to claim the child for the tax year at issue, make sure to file your contempt motion with enough time to get the Form 8332 by order of the Court. 

You must file the Form 8332 when you file your tax returns - you cannot amend and attach it later.

Internal Revenue Service Website: https://www.irs.gov/

2017 IRS Form 8332: https://www.irs.gov/pub/irs-pdf/f8332.pdf

How does a parent relocate with a child who is the subject of a legal custody or physical placement order?

The Wisconsin legislature enacted 2017Assembly Bill 551 on April 3, 2018 and published this new bill on April 4, 2018. This statute relates to "relocating with a child who is the subject of a legal custody or physical placement order."

You still need to provide to the other parent, the child support agency and the clerk of court with the address at which you may be served within 10 business days of moving to that address, but now the address may include a post office address. This address change notification requirement applies to all moves.

The new statute requires, among other things, that a parent granted periods of physical placement with a child must obtain a court order before relocating with the child 100 miles or more from the other parent if the other parent also has court-ordered periods of physical placement with the child. Neither may remove the child from the state for more than 90 consecutive days. Neither may conceal the minor child from the other party.

Former section 767.481 was repealed and recreated regarding the motion and requirements involved when a parent wishes to relocate the child's residence. The new statute requires careful planning and adherence to the specific steps needed to get your request before the Court so that you remain in compliance with your judgment of divorce and the rules set forth by the legislature.

If you already have a marital settlement agreement and judgment of divorce or judgment of paternity, this language is different from what would have been included in your judgment.