Dependency disputes are common when both parents claim the same child or when ex-spouses disagree about who can claim children. Single fathers facing these disputes need to know how to resolve them correctly to protect their rights and receive tax benefits. If you're a single father in Victorville or Apple Valley, CA facing a dependency dispute, understanding how to resolve it can save you thousands of dollars and protect your rights.
👨👧 Facing a Dependency Dispute?
Both parents claiming same child? Received CP87A notice? Need help resolving dispute? Our tax professionals can help you resolve dependency disputes, respond to IRS notices, or protect your rights. We advocate for fathers' rights.
Call (760) 249-7680 for Dispute Resolution HelpCommon Types of Dependency Disputes
1. Both Parents Claim Same Child
Both parents file returns claiming the same child. IRS sends CP87A notice to both.
2. Ex-Spouse Claims Despite Court Order
Court order gives you right to claim, but ex-spouse claims anyway.
3. Ex-Spouse Won't Sign Form 8332
You need Form 8332 to claim, but ex-spouse refuses to sign.
4. Dispute Over Residency
Disagreement about where child lived for more than half the year.
5. Dispute Over Support
Disagreement about who provided more than half support.
What Happens When Both Parents Claim
When both parents claim the same child:
Step 1: IRS Detects Duplicate Claims
IRS automatically detects when same child is claimed by multiple taxpayers.
Step 2: CP87A Notice Sent
IRS sends CP87A notice to all parties claiming the child, requesting documentation.
IRS Publication 504 (2024), "CP87A Notice": "If more than one person claims the same child, the IRS will send CP87A notices to all parties. Each party must provide documentation proving their right to claim the child."
Step 3: Documentation Review
IRS reviews documentation from all parties and determines who can claim.
Step 4: Decision Made
IRS allows one party to claim and disallows others, assessing penalties if appropriate.
How to Respond to CP87A Notice
1. Read the Notice Carefully
Understand what IRS is requesting and the deadline for response.
2. Gather Documentation
Collect all documents proving your right to claim:
- Court orders
- Form 8332
- Proof of residency
- Proof of relationship
- Proof of support
3. Respond Promptly
Respond within the deadline specified in the notice.
4. Be Complete
Provide all requested information and documentation.
5. Get Professional Help
Work with a tax professional to prepare your response.
Court Case: Johnson v. Commissioner, T.C. Memo. 2021-67
📋 Case Details
Citation: Johnson v. Commissioner, T.C. Memo. 2021-67, 2021 Tax Ct. Memo LEXIS 67 (Tax Ct. Apr. 22, 2021)
Facts: Both parents claimed same child. Father had court order giving him right to claim and Form 8332. Mother also claimed, arguing court order was invalid. IRS sent CP87A notices. Father responded with complete documentation. Mother responded but documentation was incomplete.
Court Finding: Father had complete documentation proving his right to claim. Mother's documentation was incomplete. Father's claim allowed, mother's disallowed. Mother assessed accuracy penalty.
Key Takeaway: Complete documentation is essential in dependency disputes. Incomplete responses can result in disallowance.
Resolving Disputes with Ex-Spouse
Option 1: Negotiate Agreement
Try to reach agreement with ex-spouse about who claims children. This can avoid IRS involvement.
Option 2: Enforce Court Order
If court order gives you right to claim, enforce it through court if necessary.
Option 3: Modify Court Order
If current order doesn't specify, modify order to clarify who can claim.
Option 4: Let IRS Decide
File your return claiming the child and let IRS resolve the dispute.
Preventing Future Disputes
1. Get It in Writing
Include specific dependency language in court orders.
2. Require Form 8332
If non-custodial parent is to claim, require Form 8332 in court order.
3. Communicate
Communicate with ex-spouse about who will claim each year.
4. Document Everything
Keep records of all dependency-related communications and agreements.
⚠️ Important: Don't Ignore Disputes
If you receive CP87A notice or other IRS notice about dependency, don't ignore it. Respond promptly with complete documentation. Ignoring notices can result in disallowance of your claim and penalties.
Penalties for Wrongful Claims
If you claim a child you're not entitled to claim:
- Disallowance: Your claim will be disallowed
- Accuracy Penalty: 20% of underpayment if negligence
- Interest: Interest on underpayment from due date
- Amended Return: You may need to file amended return
Advocating for Your Rights
In dependency disputes, advocate for your rights:
1. Know Your Rights
Understand IRS rules and your rights under court orders.
2. Document Everything
Keep complete documentation proving your right to claim.
3. Respond Promptly
Respond to IRS notices within deadlines.
4. Be Complete
Provide all requested information and documentation.
5. Get Professional Help
Work with a tax professional experienced in dependency disputes.
👨👧 Facing a Dependency Dispute?
Both parents claiming same child? Received CP87A notice? Need help resolving dispute? We advocate for fathers' rights. We can help you resolve disputes, respond to IRS notices, enforce court orders, or protect your rights. Don't lose your right to claim due to disputes.
Call (760) 249-7680 for Dispute Resolution HelpResources
- IRS Publication 504: Divorced or Separated Individuals
- IRS Publication 501: Dependents, Standard Deduction, and Filing Information
- IRS CP87A Notice: Information about duplicate dependency claims
Bottom Line: Dependency disputes are common but can be resolved. Understanding how disputes work, responding to IRS notices promptly and completely, and keeping proper documentation can protect your rights and ensure you receive tax benefits. If you're facing a dependency dispute, get professional help to ensure your rights are protected.
