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Client has an order of child support which indicates he can take the child's exemption in even years if his child support is paid to date on 12/31. He also has a statement from the State showing all of his payments for 2006 and a zero balance as of 12/31/2006. He indicates the childs mother will not sign the form 8332 releasing the exemption to him.

IF he submits the pages from the support order with the statement that the child support has been paid, will that be enough to satisfy the IRS?


No. His only recourse is in state court, either to get them to order her to sign it or to sue her for monetary damages.


Does this answer change if the child support order is part of a divorce decree? If the client produces a divorce decree that incorporates the child support order by reference and incorporates the ex-wife's signature, and either the decree or the child support order states that the wife won't take the exmption if the client meets the stipulated conditions, would that be sufficient?

I'd argue that if the child support order is indeed part of divorce decree, and the decree in total meets the requirements for post-1984 decrees, the client should be able to get the exemption. (I also don't expect my VITA clients to have saved documentation at that level of detail.) Of course, the opinion of the IRS carries a bit more weight than mine does.

Patzer
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