AboutJohn Stancil, CPA Expertise I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I teach tax and accounting at a small church-related college. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a part time tax practice for over 30 years. I am a member of the AICPA, National Society of Tax Professionals, and the Institute of Management Accountants.
Experience I hold a doctorate in Accounting, and four professional certifications: CPA, CMA, CFM, and CIA. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I write a monthly tax column for the local newspaper.
Expert: John Stancil, CPA Date: 7/12/2008 Subject: claiming child as dependent
Question QUESTION: The non-custodial father of my daughter has been claiming her since birth in accordance with our legal agreement, which states he can claim her until she is 18.
She will be 18 this year; he will pay child support until September.
Would I be able to claim her for 2008?
If so, is there a form I would use stating that I will be claiming her?
Thank you very much,
Karen
ANSWER: Karen,
Thanks for your question.
Based on your description, you could claim the dependency exemption for her this year - provided she is a full time student and you provide over half her support. There is no particular form, however, to avoid problems down the road, you might want to get her father to sign Form 8332 in which he relinquishes the right to the exemption.
Hope this helps.
John Stancil, CPA
---------- FOLLOW-UP ----------
QUESTION: One more thing!
Isn't Form 8332 for the custodial parent to sign?
Can the noncustodial parent sign this form?
Thanks once again for your help,
Karen
Answer Sorry,
Rather than the 8332, just have him sign a statement to the effect that he relinquishes the right to the exemption. You don't have to attach it to the return, just keep it on file. Even if you don't get the signed document, you can still claim the exemption - this just makes it simpler.
