Question:
Every other year I have the right to claim my daughter on my taxes. This year is my year. We have joint custody and my ex-wife has primary physical placement. She is refusing to sign the form 8322 simply due to stubbornness and not because of any legal issue.
Can I send a copy of the divorce decree to the IRS to satisfy the form 8322 if she won’t sign it? Her refusal could substantially delay my tax return.
Answer:
If she will not sign the Form 8322 you can send in that part of your decree which specifies you the ability to claim your daughter. However, if the decree has any conditions related to the exemption, such as being fully paid up on child support at the end of the year, then the IRS will not accept it.
Your next option would likely be pursuing a contempt of court order. A contempt of court order can be granted when the court finds that a party willfully disobeyed a court order and without good reason.
Cordell & Cordell maintains offices in Wisconsin and I would suggest you contact an attorney in your state before taking action.
Nancy R. Shannon, a Nebraska native, is an Associate Attorney in the Omaha, Nebraska office of Cordell & Cordell, P.C. She is licensed in the state of Nebraska where her primary practice is exclusively in the area of domestic relations. Ms. Shannon received her Bachelor of Arts degree from Doane College and her Juris Doctor from University of Nebraska – Lincoln, where she was a finalist in a Moot court competition and active in Client Counseling activities.
