kmich91262 wrote:hoosier_dad wrote:spritom wrote:I'm having a different read of the IRS policy. 8332 provides for resolving one of the OP's ingredients for HOH.
Not sure I get this reasoning since the existence and filing of a form 8332 is a giant red flag to the IRS that you are not able to claim HOH for that child. The fact that you needed a form 8332 means that you did not meet the IRS requirements of custodial parent for that child, so you don't qualify for HOH.
Again my understanding of the 8332 is so that one can claim a child for an exemption. Grgr might chime in more but this is my understanding of reading the IRS Pub 501. The 8332 is just for the exemption only. It doesn't mean one way or the other if a person can file using HoH however it does mean one can claim a child/ren for exemption. Maybe I'm misreading the reply...sorry a little tired and stressed out with what is going on in my life currently.
This is correct, f8332 is for the exemption only.
There is no way to write into a decree who gets to claim HoH. As many have pointed out, this is strictly based upon who has the child for the majority of overnights. However, if your parenting plan states explicitly that you have child A a majority of overnights and your wife has child B a majority of overnights, then someone is going to have to work hard to document to the contrary.