Our Agreement doesn't state anything about HOH or claiming Childcare costs. It states the Father claims child in even years, Mother in odd years. In 2016 I paid 60% of childcare costs, ex paid 40%.
Apparently my opinion will differ:
Ex entered into a civil legal agreement to:
* Not claim child in even years
* Therefore, the Ex will not engage to claim IRS rule 501 and claim the child on her taxes for TY2016.
* If Ex still wants to put HOH for other dependents or put child support monies on the return in whatever creative ways, that her business, it's not part of the decree, it goes on the list of things you don't give a crap about.
* If Ex deviates from the civil legal agreement, then use escalation steps:
- Send R3 letter
- file motion asking court for Ex to sign form 8332 and monetary damages (yeah, ideally, Form 8332 would be part of the original decree...but none of us knew that at the time)
None of this forces the IRS to do anything, it's just to enforce a civil legal agreement between two private parties.
If the decree said that you both made payments on the house but only one would claim the mortgage interest payments...
* sure, IRS rules says you could both claim payments you made
* but the civil legal agreement to each other is that only one would do it
* if one side breaches the civil legal agreement, then the other can claim foul (not cry foul to the IRS, but to enforce the other to follow the civil legal agreement)
And on or before January 7, 2019
before the IRS opens their electronic servers:
* You file your TY2018
via TurboTax claiming the child even if you have to use estimated numbers from your 12/31/18 paycheck
* TurboTax will automatically submit your return within minutes after the IRS opens the server connection
* If you have to amend your tax return in February/March because your W2 turned out to be different, no big deal
* No discussion with the Ex about what she claims or doesn't claim as she'd have to fight uphill put the child on her taxes