8332 revocation?


#1

Hi! I am the NCP who is allowed to claim the children for tax purposes, as specified in a court order, every other year. Details are in order. My ex has signed an 8332 a few years ago for future tax years I am allowed to claim them for.

If she decided she wanted to revoke this now- I read that the CP is now allowed to unilaterally revoke an 8332- would she be held in contempt of court? What would I need to do? File a motion of contempt?

thanks…


#2

Yes. If the court order requires the ex to sign the form in certain years and she refuses, filing a motion for contempt is the proper course of action.


#3

thanks…

I feel better.

:slight_smile:


#4

You are welcome. I wish you the best.


#5

Well, I don’t think she will ever do this but if she hears that the IRS now will allow her to claim the kids by way of revoking the 8332, then she might do it. My concern is that I have a sep agreement that is incorporated into the divorce decree and in it it states the I am allowed to claim the children for tax purposes for years 4,6,8…etc which are alternating and it mentions nothing about form 8332. I would think that the verbiage stating I am allowed to claim the kids for tax purposes implies that this form would need to be filled out as the IRS now requires it.


#6

I agree with your assessment.