Can a Non-Custodial Parent Claim Child in this situation


J

J

I have a question that is confusing me. I can easily predict that
I will always make quite a bit more money than my childs mothers. (Due
to education etc) We were never married. I live in a state that uses
income-share model of child support. In the formula, it provides for
the parent that has more income to pay a larger percentage of the
"costs" that are outlines by the Child Support Guidelines. I have read
the 5 tests, and it seems that an NCP who provides child support that,
in total, is more than 50% of the total costs would be able to claim
the child. In my situation, there is no court order as to who can claim
the child. Child Support can be very, very expensive for someone who
makes a high income (over $60,000) if the custodial parent is only
being assigned minimum wage (does not work, or part-time low wage
worker). She has gotten married also. I can predict that he will make
much less than me also (if it matters, due to education, etc). It does
not matter in the child support guidelines.

If I were to claim the exception, I am sure she will too. (It will be
hard to work it out with her, she is not reasonable.) Would a copy of
the guidelines, outlining that I provide more than 50% of the support,
as determined by my state of residence, suffice as proof that I did
support the child more financially?

I have posted the info from the online support calculator below, it
seems if I make 60,000 per year, and she is assigned minimum wage, then
I am paying 84% of the total financial support of the child, as
determined by my state.

It seems it would be very hard for her to prove that she provided more
support with no income at all?! She could maybe argue that her husband
did, but I seriously doubt that, with child support of $613.56, he is
providing more than that. I mean $1227.08 is a ton of money to support
one child. I do not want to sound greedy, but it seems that I should
get the child tax credit, because I provide more financially. What do
you guys think?

Any replies will be very appreciated....

And now the guidelines....

Calculation for Number of Children 1
Obligor (non-custodial) is mother or father Father
Number of overnights with obligor 0
BASE MONTHLY OBLIGATION FATHER MOTHER COMBINED
GROSS MONTHLY INCOME $5000.00 $900.00 $5900.00
(all sources, except child support received and means-tested
public assistance)

2 Less Court Ordered Optional Monthly Adjustment for Marital Debt
$0.00 $0.00 $0.00

3 Less Court Ordered Monthly Child Support and Support Alimony
actually paid (for others) $0.00 $0.00 $0.00

4 ADJUSTED GROSS MONTHLY INCOME
(Line 1 (-) Line 2 and/or Line 3, if used)$5,000.00 $900.00
$5,900.00

5 PERCENTAGE SHARE OF INCOME (Line 4 for each parent divided
by Line 4 Combined) 84.7% 15.3% 100%

6 BASE MONTHLY OBLIGATION (apply Line 4 Combined to Child Support
Schedule and insert in Line 6 Combined Then Line 6 Combined X Line 5
for each parent.) $613.56 $110.44 $724.00

B SHARED PARENTING ADJUSTMENT (if used)

7 NUMBER OF OVERNIGHTS WITH EACH PARENT
(If less than 121 for non-custodian, skip to C)
0 365 365

8 PERCENTAGE WITH EACH PARENT
(Line 7 for each parent divided by line 7 Combined)
0.0% 100.0% 100%

9 SHARED PARENTING BASE OBLIGATION
(Line 6 Combined X 1.5)

10 EACH PARENT'S SHARE
(Line 9 Combined X Line 5 for each parent)

11 AMOUNT RETAINED BY EACH PARENT
(Line 10 for each parent X Line 8 for each parent)

12 OFFSET AMOUNT
(Line 10 (-) 11 for each parent)

13 ADJUSTED BASE MONTHLY OBLIGATION
(Subtract smaller amount from larger amount on line 12. If obligee
amount is larger than obligor amount, enter $0 for obligor.)***

$613.56 $110.44 $724.00

C HEALTH INSURANCE PREMIUM

14 MONTHLY HEALTH INSURANCE PREMIUM
(Actual monthly premium amount for each parent, for children included
in this calculation.)
If none, enter $0 and skip to Line 17. $0.00 $0.00 $0.00

15 MONTHLY HEALTH INSURANCE PREMIUM SHARE
(Line 14 combined premium amount X Line 5 for each parent) $0.00
$0.00
16 ADJUSTED PREMIUM SHARE paid by obligor (Leave obligee amount blank.
Subtract obligor line 14 from obligor line 15. Amount may be negative.)
$0.00

D WORK AND EDUCATION RELATED CHILD CARE EXPENSES

17 MONTHLY CHILD CARE EXPENSES for each parent, for children included
in this calculation (Skip to line 18 if Oklahoma DHS Child Care Subsidy
case). $0.00 $0.00 $0.00

18 OKLAHOMA DHS CHILD CARE SUBSIDY
(line 18f X line 18b / line 18a)
a. Total children in obligee's child care subsidy case
b. Number of children of these parents in obligee's child care
subsidy case
c. Obligee's actual gross monthly income
d. Obligor's base monthly obligation amount
e. Amount treated as obligee's DHS household income
(line 18c + line 18d)
f. Amount treated as obligee's family share co-payment from the
OKDHS Appendix C-4 (Rev. 9/1/04)

19 CHILD CARE EXPENSE SHARE
(Line 17 combined or obligee line 18, X line 5 for each parent) $0.00
$0.00
20 ADJUSTED CHILD CARE CONTRIBUTION paid by obligor (Leave obligee
amount blank. Subtract obligor line 17 or 18 from obligor line 19.
Amount may be negative.) $0.00

21 TOTAL MONTHLY CHILD SUPPORT OBLIGATION
[Add obligor's Line 6 or Line 13 and Lines 16 and 20 (if positive
amounts). Subtract Lines 16 and 20 (if negative amounts) from obligor's
Line 6 or Line 13.]
$613.56

E OTHER CONTRIBUTIONS, IF AGREED or ORDERED FATHER MOTHER
COMBINED

22 RECURRING MONTHLY MEDICAL EXPENSES
(Line 22 Combined X Line 5 for each parent) $0.00 $0.00
$0.00

23 OTHER MEDICAL EXPENSES PERCENTAGE SHARE (Line 5) 84.7% 15.3%
24 VISITATION TRANSPORTATION COSTS
(Line 24 Combined X Line 5 for each parent) $0.00 $0.00
$0.00
 
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A

A.G. Kalman

J said:
I have a question that is confusing me. I can easily predict that
I will always make quite a bit more money than my childs mothers. (Due
to education etc) We were never married. I live in a state that uses
income-share model of child support. In the formula, it provides for
the parent that has more income to pay a larger percentage of the
"costs" that are outlines by the Child Support Guidelines. I have read
the 5 tests, and it seems that an NCP who provides child support that,
in total, is more than 50% of the total costs would be able to claim
the child. In my situation, there is no court order as to who can claim
the child. Child Support can be very, very expensive for someone who
makes a high income (over $60,000) if the custodial parent is only
being assigned minimum wage (does not work, or part-time low wage
worker). She has gotten married also. I can predict that he will make
much less than me also (if it matters, due to education, etc). It does
not matter in the child support guidelines.

If I were to claim the exception, I am sure she will too. (It will be
hard to work it out with her, she is not reasonable.) Would a copy of
the guidelines, outlining that I provide more than 50% of the support,
as determined by my state of residence, suffice as proof that I did
support the child more financially?

I have posted the info from the online support calculator below, it
seems if I make 60,000 per year, and she is assigned minimum wage, then
I am paying 84% of the total financial support of the child, as
determined by my state.

It seems it would be very hard for her to prove that she provided more
support with no income at all?! She could maybe argue that her husband
did, but I seriously doubt that, with child support of $613.56, he is
providing more than that. I mean $1227.08 is a ton of money to support
one child. I do not want to sound greedy, but it seems that I should
get the child tax credit, because I provide more financially. What do
you guys think?

Any replies will be very appreciated....

And now the guidelines....

Calculation for Number of Children 1
Obligor (non-custodial) is mother or father Father
Number of overnights with obligor 0
BASE MONTHLY OBLIGATION FATHER MOTHER COMBINED
GROSS MONTHLY INCOME $5000.00 $900.00 $5900.00
(all sources, except child support received and means-tested
public assistance)

2 Less Court Ordered Optional Monthly Adjustment for Marital Debt
$0.00 $0.00 $0.00

3 Less Court Ordered Monthly Child Support and Support Alimony
actually paid (for others) $0.00 $0.00 $0.00

4 ADJUSTED GROSS MONTHLY INCOME
(Line 1 (-) Line 2 and/or Line 3, if used)$5,000.00 $900.00
$5,900.00

5 PERCENTAGE SHARE OF INCOME (Line 4 for each parent divided
by Line 4 Combined) 84.7% 15.3% 100%

6 BASE MONTHLY OBLIGATION (apply Line 4 Combined to Child Support
Schedule and insert in Line 6 Combined Then Line 6 Combined X Line 5
for each parent.) $613.56 $110.44 $724.00

B SHARED PARENTING ADJUSTMENT (if used)

7 NUMBER OF OVERNIGHTS WITH EACH PARENT
(If less than 121 for non-custodian, skip to C)
0 365 365

8 PERCENTAGE WITH EACH PARENT
(Line 7 for each parent divided by line 7 Combined)
0.0% 100.0% 100%

9 SHARED PARENTING BASE OBLIGATION
(Line 6 Combined X 1.5)

10 EACH PARENT'S SHARE
(Line 9 Combined X Line 5 for each parent)

11 AMOUNT RETAINED BY EACH PARENT
(Line 10 for each parent X Line 8 for each parent)

12 OFFSET AMOUNT
(Line 10 (-) 11 for each parent)

13 ADJUSTED BASE MONTHLY OBLIGATION
(Subtract smaller amount from larger amount on line 12. If obligee
amount is larger than obligor amount, enter $0 for obligor.)***

$613.56 $110.44 $724.00

C HEALTH INSURANCE PREMIUM

14 MONTHLY HEALTH INSURANCE PREMIUM
(Actual monthly premium amount for each parent, for children included
in this calculation.)
If none, enter $0 and skip to Line 17. $0.00 $0.00 $0.00

15 MONTHLY HEALTH INSURANCE PREMIUM SHARE
(Line 14 combined premium amount X Line 5 for each parent) $0.00
$0.00
16 ADJUSTED PREMIUM SHARE paid by obligor (Leave obligee amount blank.
Subtract obligor line 14 from obligor line 15. Amount may be negative.)
$0.00

D WORK AND EDUCATION RELATED CHILD CARE EXPENSES

17 MONTHLY CHILD CARE EXPENSES for each parent, for children included
in this calculation (Skip to line 18 if Oklahoma DHS Child Care Subsidy
case). $0.00 $0.00 $0.00

18 OKLAHOMA DHS CHILD CARE SUBSIDY
(line 18f X line 18b / line 18a)
a. Total children in obligee's child care subsidy case
b. Number of children of these parents in obligee's child care
subsidy case
c. Obligee's actual gross monthly income
d. Obligor's base monthly obligation amount
e. Amount treated as obligee's DHS household income
(line 18c + line 18d)
f. Amount treated as obligee's family share co-payment from the
OKDHS Appendix C-4 (Rev. 9/1/04)

19 CHILD CARE EXPENSE SHARE
(Line 17 combined or obligee line 18, X line 5 for each parent) $0.00
$0.00
20 ADJUSTED CHILD CARE CONTRIBUTION paid by obligor (Leave obligee
amount blank. Subtract obligor line 17 or 18 from obligor line 19.
Amount may be negative.) $0.00

21 TOTAL MONTHLY CHILD SUPPORT OBLIGATION
[Add obligor's Line 6 or Line 13 and Lines 16 and 20 (if positive
amounts). Subtract Lines 16 and 20 (if negative amounts) from obligor's
Line 6 or Line 13.]
$613.56

E OTHER CONTRIBUTIONS, IF AGREED or ORDERED FATHER MOTHER
COMBINED

22 RECURRING MONTHLY MEDICAL EXPENSES
(Line 22 Combined X Line 5 for each parent) $0.00 $0.00
$0.00

23 OTHER MEDICAL EXPENSES PERCENTAGE SHARE (Line 5) 84.7% 15.3%
24 VISITATION TRANSPORTATION COSTS
(Line 24 Combined X Line 5 for each parent) $0.00 $0.00
$0.00
It doesn't matter how much you make nor how much you pay in child
support. The custodial parent is deemed to have provided over
one-half of the support for the child for the calendar year.
(Internal Revenue Code Sec. 152(e))

The only way for you to claim an exemption for the child is for
the custodial parent to release the exemption to you.
 
P

Phoebe Roberts, EA

J said:
it seems that an NCP who provides child support that, in
total, is more than 50% of the total costs would be able
to claim the child.
Unfortunately for you, the rule is that the custodial parent
gets the exemption, unless they agree otherwise. Pub 504
explains the rule of divorced or separated parents, which
IMHO applies to you under "1) c) Lived apart at all times
during the last 6 months of the calendar year" rule.
there is no court order as to who can claim the child.
The IRS is indifferent to court orders. Even if there were
one, you'd still need your ex's signature on the Form 8332
or equivalent.
What do you guys think?
In order to remain on-charter, I'll limit my thoughts to: In
general, the best time to consider the tax consequences of a
transaction is before you engage in it.

Phoebe :)
 
P

Phil Marti

J said:
I have a question that is confusing me. I can easily predict that
I will always make quite a bit more money than my childs mothers. (Due
to education etc) We were never married. I live in a state that uses
income-share model of child support. In the formula, it provides for
the parent that has more income to pay a larger percentage of the
"costs" that are outlines by the Child Support Guidelines. I have read
the 5 tests, and it seems that an NCP who provides child support that,
in total, is more than 50% of the total costs would be able to claim
the child. In my situation, there is no court order as to who can claim
the child. Child Support can be very, very expensive for someone who
makes a high income (over $60,000) if the custodial parent is only
being assigned minimum wage (does not work, or part-time low wage
worker). She has gotten married also. I can predict that he will make
much less than me also (if it matters, due to education, etc). It does
not matter in the child support guidelines.

If I were to claim the exception, I am sure she will too.
And she'd be right, assuming that the child lives with her
and the two of you didn't live together after 6/30/2004.
See the Support rules in Publication 501 and you'll find
that the custodial parent gets the exemption in this case.
(It will be hard to work it out with her, she is not reasonable.)
Sorry to be blunt, but the time to consider her
reasonableness was when you had your pants on.
 
B

Bill

J said:
I have a question that is confusing me.
<<SNIP>>

State guidelines are irrelevant to the issue of who gets a
dependency exemption for the child on a federal income tax
return. If unmarried parents TOGETHER provide over 1/2 the
support of their child and TOGETHER have custody of their
child for over 1/2 the year, then the parent with custody
the greater part of the year gets the dependency exemption.
From your facts, that parent is the child's mother.

If the custodial parent fills out and signs IRS Form 8332,
Release of Claim to Exemption for Child of Divorced or
Separated Parents, giving the other parent the exemption,
then and only then can the non-custodial parent claim the
dependency exemption.

To claim a dependency exemption for your child, you will
have to persuade the mother to sign that form.
 
F

Frederick Lorca

J said:
If I were to claim the exception, I am sure she will too. (It will be
hard to work it out with her, she is not reasonable.) Would a copy of
the guidelines, outlining that I provide more than 50% of the support,
as determined by my state of residence, suffice as proof that I did
support the child more financially?

I have posted the info from the online support calculator below, it
seems if I make 60,000 per year, and she is assigned minimum wage, then
I am paying 84% of the total financial support of the child, as
determined by my state.

It seems it would be very hard for her to prove that she provided more
support with no income at all?! She could maybe argue that her husband
did, but I seriously doubt that, with child support of $613.56, he is
providing more than that. I mean $1227.08 is a ton of money to support
one child. I do not want to sound greedy, but it seems that I should
get the child tax credit, because I provide more financially. What do
you guys think?

Any replies will be very appreciated....
It appears there is no question that you actually furnish
more than half of your child's support. However, because
you are the noncustodial parent (NCP), the tax law awards
the child's dependency exemption to the custodial parent
(CP). The "Special Rule for Divorced and Separated Parents"
says that as long as the child receives more than 50% of his
support from one or both parents combined, that support is
deemed to be provided by the CP.

See the "Support Test for Child of Divorced or Separated
Parents" on page 8 of IRS Publication 504.

http://www.irs.gov/pub/irs-pdf/p504.pdf

In order for you to legally claim your child's dependency
exemption, the mother must sign an IRS Form 8332 waiving her
right to claim the child. You must attach a copy of the
8332 to your tax return.

http://www.irs.gov/pub/irs-pdf/f8332.pdf

If the child's mother earns as little as you say, she likely
receives little or no tax benefit from claiming the child's
dependency exemption. She probably claims earned income
credit (EIC). However, she doesn't have to claim a
dependency exemption for the child in order to qualify for
EIC. This is a difficult concept for many low income
taxpayers and if the other parent is as intractable as you
say you will have difficult time convincing her to sign Form
8332. However, as I said above, that's the only way you
legally can claim the child's dependency exemption.

Frederick Lorca
 
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J

J

Thanks for the cite and reply. I looked at the support test
(5 questions) and it seemed I would be able to claim the
exception. This rule seems very abritrary, but I guess that
is what the IRS says, so I will have to deal with it.
 
J

J

I asked a simple question and I am quite okay with the
answer. There is no reason to judge me Phil or Phoebe
 
J

J

Thanks for the reply Frederick. I think that maybe her
husband is claiming the child against his income. He makes
maybe 24000.
 
A

A.G. Kalman

J said:
Thanks for the cite and reply. I looked at the support test
(5 questions) and it seemed I would be able to claim the
exception. This rule seems very abritrary, but I guess that
is what the IRS says, so I will have to deal with it.
I don't know where you are looking up the support test.
However, every reference document that I have from the IRS
clearly has a notation that says if you are divorced or
separated you need to read the support test for divorced and
separated parents. That's where you will find a different
general rule.
 
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J

J

The language of the codes had me confused. I am not divorced
nor separated (in the legal sense) since I was never married
to the mother. We are separated in the sense that we live in
two different households.

This is not the original link, but has the old information
that I read somewhere and the correction at the top of the
page, thanks for the reply.

http://www.deltabravo.net/custody/irs.htm
 
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