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The Nacol Law Firm PC
The Nacol Law Firm PC

Posts Tagged ‘non-custodial parent’

Tax Year 2009 - Divorce and Dependent Exemption Tax Deduction Changes

Saturday, January 16th, 2010

2009 tax year and forward, the Child Dependent Exemption Tax Deduction rules related to divorce have been amended by the Internal Revenue Service.

The changes to the 2009 tax code are as follows:

1. The custodial parent, for 2009 & forward, is the one with whom the child resides the greater number of nights during the year, regardless of the divorce decree terms.

2. You must obtain IRS Form 8332 (Release of Claim to Exemption for Child of Divorce or Divorced Parents) to claim the exemption if you are the non-custodial parent. The divorce agreement or court order will not be used to substitute for IRS Form 8332.

3. The custodial parent can unilaterally revoke the release of a child exemption for calendar years 2009 & forward, even if the release was made prior to 2009.

The parent claiming a dependency exemption on the child/children is the only parent eligible for the following tax benefits:

  • Dependent Exemption Deduction
  • Child Tax Credit
  • Child and Dependent Care Credit
  • Education Credit or Education Expense Deductions
  • Earned Income Credit
  • Head of Household Filing Status

With all the new changes, all non-custodial parents who plan to take a dependency exemption should obtain IRS Form 8332 for 2009 & forward tax years. A divorce agreement or court order cannot be substituted!

In any future settlement agreements that include a provision for a non- custodial parent to take a dependency deduction for one or more children in one or more future tax years, have the custodial parent complete IRS Form 8332 when executing the settlement agreement. Sometimes it is very difficult to get ex-spouses to sign off on papers at a later date!

Child Custody: Staying Close to Your Kids

Friday, August 21st, 2009

When a custody lawsuit commences, parents need to be thinking primarily about what is in the best interest of the child(ren). The needs and rights of the child(ren) are of paramount importance in a child custody case and the court’s primary focus.

In accordance with Section 153.002 of the Texas Family Code, parents are ordinarily considered to be equal in their right to parent their child(ren). It is the best interests of the child(ren) that are paramount, and the aim of the Texas Family Code is to:

1. Assure that child(ren) will have frequent and continuing contact with parents who have shown the ability to act in the best interest of the child(ren);
2. Provide a safe, stable, and non-violent environment for the child(ren); and
3. Encourage parents to share in the rights and duties of raising their child(ren) after the parents have separated or dissolved their marriage. If you are a parent who is preparing for a custody battle, you would do well to make this your primary goal throughout the litigation.

Vengeful parents often engage in destructive conduct by trying to move out of state in an attempt to separate the child(ren) geographically from the non-custodial parent. If vengeance is the custodial parent’s primary motive, this has many benefits: it becomes more difficult for the non-custodial parent to exercise visitation, and at the same time makes it more difficult (and expensive) for the non-custodial parent to seek relief through the courts for denied visitation or other wrongful acts by the custodial parent. A move-away, depending upon distance, can also isolate the child(ren) from the non-custodial parent. If you suspect your spouse may do this, you need to be prepared and act proactively. A key item to have incorporated into final paperwork is an “anti-move-away” clause. Essentially, this states that if the custodial parent moves more than a certain number of miles away, custody changes to the remaining parent and/or restricting the permanent domicile of the child(ren) to designated counties.

Stay meaningfully involved in your child(ren)’s lives on a regular and continuing basis. Being heavily involved with your child(ren) for very short periods of time will not bring favor in the eyes of the court.
Keep a detailed record or diary of the details of how much you have been involved with your child(ren)’s school and extracurricular activities. Attend school meetings. Take pictures. Schedule family vacations. Visit relatives and friends and schedule sleepovers with your child(ren)’s peers. Take your child(ren) to the dentist and the doctor. Don’t spoil your child(ren), reasonably discipline your child(ren) when necessary and document why you took such action. Take advantage of extra time extended you by your spouse and try to extend visitation when possible if only for a couple of hours. Initiate and support birthdays, school activities, and college requirements. Document all relevant case issues and facts.

Keep in mind that your child(ren) are not equipped to deal with the range of emotions experienced by an adult, and that ventilating your personal difficulties on them is not only unhelpful, but can be a form of abuse and can create lasting emotional scars and is viewed with disfavor in the courthouse.

Parents preparing for custody cases before the court in Texas must be mindful of the extraordinary damage they can do when denigrating the other spouse in front of their child(ren). Such behavior is not only damaging to the child(ren), but may and usually will, be taken into consideration by the court. A noticeable failure to maintain self-control may be considered an indicator of an inability to parent.

If you can remain involved in your child(ren)’s lives enough to find out how his or her relationship is with your former spouse, you may be able to build a better case to show the court you are the better custodial parent, and in the meantime productively provide for your child(ren) in his or her best interest.