1. This document is IRS Form 8332 which allows a custodial parent to release or revoke their claim to an exemption for their child to the noncustodial parent for tax filing purposes.
2. A custodial parent can use Part I to release their exemption claim for the current year. Part II allows release of future year claims, and Part III allows revoking a previous release of future year claims.
3. Special rules apply for divorced or separated parents that may allow the noncustodial parent to claim the child without the custodial parent's release in certain situations.
This document summarizes Form 8332, which allows a custodial parent to release their claim to an exemption for their child so that the noncustodial parent can claim the exemption. It provides instructions for the custodial parent to release the exemption for the current year (Part I), future years (Part II), or revoke a previous release for future years (Part III). Key details include defining custodial and noncustodial parents, the special rule for divorced/separated parents that allows the noncustodial parent to claim the exemption if certain conditions are met, and specifics on which pages of a pre-2009 divorce decree can substitute for using the form.
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1) This document is an amended Nebraska individual income tax return form for tax years before 1987.
2) It provides instructions for filing an amended return if the original federal or Nebraska return was incorrect or has been adjusted.
3) The amended return is due 90 days after filing an amended federal return or after an IRS correction becomes final. The taxpayer must attach documentation of federal adjustments.
This document provides information about child maintenance procedures in Belize. It explains that both parents have a legal duty to financially support their children, even after separating. In Belize City, applicants can pursue either a maintenance agreement, which is a voluntary agreement between parents, or a maintenance order, which is court-ordered. The document outlines the application process and key differences between the two options.
Form 8283-Noncash Charitable Contributions taxman taxman
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This document summarizes Form 8332, which allows a custodial parent to release their claim to an exemption for their child so that the noncustodial parent can claim the exemption. It provides instructions for the custodial parent to release the exemption for the current year (Part I), future years (Part II), or revoke a previous release for future years (Part III). Key details include defining custodial and noncustodial parents, the special rule for divorced/separated parents that allows the noncustodial parent to claim the exemption if certain conditions are met, and specifics on which pages of a pre-2009 divorce decree can substitute for using the form.
Form 8862-Information to Claim Earned Income Credit for Disallowance taxman taxman
This document provides instructions for Form 8862, which must be filed to claim the Earned Income Credit (EIC) if the credit was previously reduced or disallowed for any reason other than a math or clerical error. The form collects information to verify eligibility to claim the EIC, including the number of days the filer and any spouse/qualifying children lived in the United States. It also requests identifying information about qualifying children, such as dates of birth/death, addresses lived at together, and other persons living with the children.
3.12 voluntary surrender of parental rghtsscreaminc
This document outlines policies and procedures for voluntary surrenders of parental rights in Georgia. It states that the Division of Family and Children Services (DFCS) must: 1) only accept voluntary surrenders when adoption is the permanency plan; 2) involve all parents in planning; and 3) execute valid voluntary surrenders using the correct forms. It also provides details on the rights of parents to withdraw surrenders within 10 days and for children to petition to reinstate parental rights after 3 years if not adopted. Social services case managers must follow specific procedures when facilitating voluntary surrenders.
1) This document is an amended Nebraska individual income tax return form for tax years before 1987.
2) It provides instructions for filing an amended return if the original federal or Nebraska return was incorrect or has been adjusted.
3) The amended return is due 90 days after filing an amended federal return or after an IRS correction becomes final. The taxpayer must attach documentation of federal adjustments.
This document provides information about child maintenance procedures in Belize. It explains that both parents have a legal duty to financially support their children, even after separating. In Belize City, applicants can pursue either a maintenance agreement, which is a voluntary agreement between parents, or a maintenance order, which is court-ordered. The document outlines the application process and key differences between the two options.
Form 8283-Noncash Charitable Contributions taxman taxman
This IRS form is for reporting non-cash charitable contributions over $500 and requires the donor to provide details of donated property including descriptions, dates acquired and donated, appraisal values, and certifications from the donor and appraiser. The donor must list items donated, their costs, any restrictions, and appraised values in Sections A and B, with Section B requiring appraisals for individual items over $5,000.
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Application for Rescindment of Corporate Income Tax Credit for Contribution...taxman taxman
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Mothers and fathers can take paid family leave through New York's Paid Family Leave program to bond with a newly born, adopted, or fostered child within the first 12 months. The document provides instructions on how to request this paid family leave, which involves filling out Request for Paid Family Leave forms, obtaining required documentation, and submitting materials to the employer's insurance carrier within 30 days of starting leave to receive benefits. It outlines eligibility requirements, required documentation that varies depending on the type of leave, and contact information for questions.
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The document discusses various tax issues related to divorce, including:
- Federal tax law vs. state divorce decrees and property distributions
- Alimony and child-related tax exemptions
- Filing status such as joint vs. separate returns
- Qualified retirement plans and distributions and qualified domestic relations orders (QDROs)
- Relief from tax liability through innocent spouse relief
It provides information on how divorce affects tax treatment of items like property transfers, alimony, child exemptions, retirement accounts, and spousal tax liability. The presentation aims to help divorce attorneys and clients understand important tax implications of divorce-related financial agreements and orders.
Form 8857-Request for Innocent Spouse Relief taxman taxman
This form requests innocent spouse relief from joint tax liability. It instructs the filer to answer all applicable questions, provide documentation, and sign. Personal information will be protected but may be released if the case is brought before the Tax Court. The filer must complete Part I to determine if they are eligible to file this form for each tax year in question. Part II requests identifying information about the filer. Part III requests information about the filer and their spouse for the tax years at issue. Part IV asks how the filer was involved in preparing the tax returns in question.
This document is an application for a California homebuyer's tax credit. It contains sections for the seller to certify that the home has never been occupied, as well as sections for the escrow company to provide closing details. Finally, there are sections for up to three qualified buyers to provide their contact and ownership information and certify that they intend to use the home as their primary residence for at least two years. The buyers will receive a tax credit of up to 5% of the home's purchase price or $10,000, whichever is less.
This document contains Forms 593-C and 593-E and instructions for real estate withholding in California for 2009. It explains that real estate withholding is a prepayment of estimated income tax due from gains on real estate sales in California. The Real Estate Escrow Person is responsible for providing the forms to sellers and withholding the appropriate amount based on the forms submitted.
This document provides instructions for completing Form 593-V Payment Voucher for Real Estate Withholding Electronic Submission. Key details include:
1) Form 593-V is used to remit real estate withholding payment to the Franchise Tax Board if Form 593 was filed electronically. It must include the withholding agent's identifying information and payment amount.
2) Payments can be made by check or money order payable to the Franchise Tax Board, or through electronic funds transfer for large payments. The payment must match the electronically filed Form 593.
3) Payments are due within 20 days of the end of the month in which the real estate transaction occurred. Interest and penalties
This document provides instructions for California real estate withholding on installment sales. It explains that for tax years beginning on or after January 1, 2009, the buyer is required to withhold taxes on the principal portion of each installment payment for properties sold via an installment sale. The form guides the buyer through providing their contact information, the seller's information, acknowledging the withholding requirement, and signing to indicate they understand their obligation to withhold taxes and send payments to the state. Escrow agents are instructed to send the initial withholding amount to the state and provide copies of documents to help facilitate ongoing withholding as future installment payments are made.
This document is a California Form 593-C, which is a Real Estate Withholding Certificate. It allows a seller of California real estate to certify exemptions from real estate withholding requirements. The form has four parts: seller information, certifications that fully exempt from withholding, certifications that may partially or fully exempt, and the seller's signature. Checking boxes in Part II or III can allow full or partial exemption from the default 3 1/3% withholding on the sales price of California real estate.
This document is a California Form 593 for real estate withholding tax. It contains information about the withholding agent, seller or transferor, escrow or exchange details, and transaction details. The form requires the seller to sign a perjury statement if electing an optional gain on sale calculation method rather than the default 3 1/3% of total sales price withholding amount.
This document provides instructions for completing Form 592-V, the payment voucher for electronically filed Form 592 (Quarterly Resident and Nonresident Withholding Statement) and Form 592-F (Foreign Partner or Member Annual Return). Key details include verifying complete information is provided on the voucher, rounding cents to dollars, mailing the payment and voucher to the Franchise Tax Board by the payment due date, and interest and penalties for late payments.
This document is a California Form 592-B for the tax year 2009. It provides instructions for withholding agents and recipients regarding nonresident and resident withholding. Key details include:
- Form 592-B is used to report income subject to withholding and the amount of California tax withheld.
- It must be provided to recipients by January 31 and to foreign partners by the 15th day of the 4th month following the close of the taxable year.
- The recipient should attach Copy B to their California tax return to claim the withholding amount.
This document is a Foreign Partner or Member Quarterly Withholding Remittance Statement form for tax year 2009 from the California Franchise Tax Board. It contains instructions for three installment payments due by the 15th day of the 4th, 6th, and 9th months of the tax year. The form collects identifying information about the Withholding Agent such as name, address, ID number, and payment amounts to be remitted to the Franchise Tax Board.
This document is a Quarterly Resident and Nonresident Withholding Statement form for tax year 2009. It is used to report tax amounts withheld from payments made to independent contractors, recipients of rents/royalties, distributions to shareholders/partners/beneficiaries, and other types of income. The form includes sections to enter information about the withholding agent, types of income, amounts of tax withheld and due, and a schedule of payees listing details of payments made and tax withheld for each recipient. Instructions are provided on filing deadlines, common errors to avoid, electronic filing requirements, interest and penalties.
This document is a Nonresident Withholding Exemption Certificate form used to certify an exemption from withholding on distributions of previously reported income from an S corporation, partnership, or LLC. It allows a nonresident shareholder, partner, or member to claim exemption if the income represented by the distribution was already reported on their California tax return. The form requires information about the entity and individual, and certification that the income has been reported. It is to be kept by the entity and presented to claim exemption from withholding requirements on distributions of prior year income.
This document is a Withholding Exemption Certificate form from the California Franchise Tax Board. It allows individuals and entities to certify an exemption from California nonresident income tax withholding. The form contains checkboxes for different types of taxpayers, including individuals, corporations, partnerships, LLCs, tax-exempt entities, and trusts, to claim an exemption based on their status. It requires the taxpayer's name, address, and signature to certify that the information provided is true and correct.
This document is a request form for a waiver of nonresident withholding in California. It requests information about the requester, withholding agent, and payees. The requester provides their name and address and selects the type of income payment for which a waiver is requested. The withholding agent's name and address are also provided. In the vendor/payee section, names, addresses, and tax identification numbers are listed along with the reason for waiver request. Reasons include having current tax returns on file, making estimated payments, being a member of a combined reporting entity, or other special circumstances. The form is signed under penalty of perjury.
This document is a Nonresident Withholding Allocation Worksheet (Form 587) used to determine if withholding of income tax is required for payments made by a withholding agent to a nonresident vendor/payee. The vendor/payee provides information about the types of payments received and allocation of income between California and other states. The withholding agent uses this information to determine if withholding of 7% is required based on the amount of California-source income payments exceeding $1,500.
This document is a tax return form for California's nonadmitted insurance tax. It provides instructions for calculating taxes owed on insurance premiums paid to insurers not authorized to conduct business in California. The form includes sections to enter the taxpayer's information, identify the tax period and insurance contracts, compute the tax amount, and make payments or claim refunds. It also provides directions on filing amended returns, payment due dates, and authorizing a third party to discuss the filing with the tax agency.
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Form 8332-Release of Claim to Exemption for Child
1. 8332 Release/Revocation of Release of Claim OMB No. 1545-0074
Form
to Exemption for Child by Custodial Parent
(Rev. February 2009) Attachment
115
Sequence No.
Department of the Treasury
Attach a separate form for each child.
Internal Revenue Service
Name of noncustodial parent Noncustodial parent’s
social security number (SSN)
Part I Release of Claim to Exemption for Current Year
I agree not to claim an exemption for
Name of child
for the tax year 20 .
Signature of custodial parent releasing claim to exemption Custodial parent’s SSN Date
Note. If you choose not to claim an exemption for this child for future tax years, also complete Part II.
Release of Claim to Exemption for Future Years (If completed, see Noncustodial parent on page 2.)
Part II
I agree not to claim an exemption for
Name of child
for the tax year(s) .
(Specify. See instructions.)
Signature of custodial parent releasing claim to exemption Custodial parent’s SSN Date
Revocation of Release of Claim to Exemption for Future Year(s)
Part III
I revoke the release of claim to an exemption for
Name of child
for the tax year(s) .
(Specify. See instructions.)
Signature of custodial parent revoking the release of claim to exemption Custodial parent’s SSN Date
General Instructions statement to his or her tax return each Custodial Parent and
year the exemption is claimed. Use Part I
Noncustodial Parent
to release a claim to the exemption for
What’s New the current year. Use Part II if you choose The custodial parent is the parent with
to release a claim to exemption for any
New rules apply to allow the custodial whom the child lived for the greater part
future year(s).
parent to revoke a previous release of of the year. The other parent is the
claim to exemption. For details, see noncustodial parent.
Revocation of release of claim to
Revocation of release of claim to exemption. Use Part III to revoke a If the parents divorced or separated
exemption on this page. previous release of claim to an during the year and the child lived with
exemption. The revocation will be
Purpose of Form both parents before the separation, the
effective no earlier than the tax year custodial parent is the one with whom
If you are the custodial parent, you can following the year in which you provide the child lived for the greater part of the
use this form to do the following. the noncustodial parent with a copy of rest of the year.
the revocation or make a reasonable
● Release a claim to exemption for your See Regulations section 1.152-4 for
effort to provide the noncustodial parent
child so that the noncustodial parent can more details on determining custody.
with a copy of the revocation. Therefore,
claim an exemption for the child.
if you revoke a release on Form 8332 and
Exemption for a Dependent
● Revoke a previous release of claim to provide a copy of the form to the
Child
exemption for your child. noncustodial parent in 2009, the earliest
tax year the revocation can be effective is
Release of claim to exemption. This A dependent is either a qualifying child or
2010. You must attach a copy of the
release of the exemption will also allow a qualifying relative. See your tax return
revocation to your tax return each year
the noncustodial parent to claim the child instruction booklet for the definition of
the exemption is claimed as a result of
tax credit and the additional child tax these terms. Generally, a child of
the revocation. You must also keep for
credit (if either applies). Complete this divorced or separated parents will be a
your records a copy of the revocation
form (or sign a similar statement qualifying child of the custodial parent.
and evidence of delivery of the notice to
containing the same information required However, if the special rule on page 2
the noncustodial parent, or of reasonable
by this form) and give it to the applies, then the child will be treated as
efforts to provide actual notice.
noncustodial parent. The noncustodial the qualifying child or qualifying relative
parent must attach this form or similar of the noncustodial parent for purposes
of the dependency exemption, the child
tax credit, and the additional child tax
credit.
8332
For Paperwork Reduction Act Notice, see back of form. Cat. No. 13910F Form (Rev. 2-2009)
2. 2
Form 8332 (Rev. 2-2009) Page
1. The noncustodial parent can claim each year you are claiming the exemption
Special Rule for Children of
the child as a dependent without regard as a result of the revocation. You must
Divorced or Separated to any condition (such as payment of also keep for your records a copy of the
Parents support). revocation and evidence of delivery of the
notice to the noncustodial parent, or of
2. The other parent will not claim the
A child is treated as a qualifying child or reasonable efforts to provide actual
child as a dependent.
a qualifying relative of the noncustodial notice.
parent if all of the following apply. 3. The years for which the claim is
Example. In 2007, you released a
released.
1. The child received over half of his or claim to exemption for your child on
The noncustodial parent must attach
her support for the year from one or both Form 8332 for the years 2008 through
all of the following pages from the
of the parents (see the Exception below). 2010. You would now like to revoke the
decree or agreement.
Public assistance payments, such as previous release of exemption. If you
● Cover page (include the other parent’s
Temporary Assistance for Needy Families complete Part III of Form 8332 and
(TANF), are not support provided by the SSN on that page). provide a copy of the form to the
parents. noncustodial parent in 2009, the
● The pages that include all of the
revocation will be effective for 2010.
2. The child was in the custody of one information identified in (1) through (3)
or both of the parents for more than half above.
Noncustodial Parent
of the year. ● Signature page with the other parent’s
Attach this form or similar statement to
signature and date of agreement.
3. Either of the following applies.
your tax return for each year you claim
The noncustodial parent must
a. The custodial parent agrees not to the exemption for your child. You can
attach the required information
claim an exemption for the child by claim the exemption only if the other
even if it was filed with a return
signing this form or a similar statement. CAUTION
dependency tests in your tax return
in an earlier year.
If the decree or agreement went into instruction booklet are met.
effect after 1984, see Post-1984 decree The noncustodial parent can no longer
If the custodial parent released
or agreement below. attach certain pages from a divorce
his or her claim to the
TIP
decree or separation agreement instead
b. A pre-1985 decree of divorce or
exemption for the child for any
of Form 8332 if the decree or agreement
separate maintenance or written
future year, you must attach a
was executed after 2008. If the decree or
separation agreement states that the
copy of this form or similar statement to
separation agreement was executed
noncustodial parent can claim the child
your tax return for each future year that
before 2009, the noncustodial parent can
as a dependent. But the noncustodial
you claim the exemption. Keep a copy
continue to attach certain pages from the
parent must provide at least $600 for the
for your records.
decree or agreement as discussed
child’s support during the year. This rule
above.
does not apply if the decree or
Paperwork Reduction Act Notice. We
agreement was changed after 1984 to
Specific Instructions ask for the information on this form to
say that the noncustodial parent cannot
carry out the Internal Revenue laws of
claim the child as a dependent.
Custodial Parent the United States. You are required to
For this rule to apply, the parents
give us the information. We need it to
Part I. Complete Part I to release a claim
must be one of the following.
ensure that you are complying with these
to exemption for your child for the current
● Divorced or legally separated under a laws and to allow us to figure and collect
tax year.
decree of divorce or separate the right amount of tax.
maintenance. Part II. Complete Part II to release a
You are not required to provide the
● Separated under a written separation claim to exemption for your child for one
information requested on a form that is
or more future years. Write the specific
agreement.
subject to the Paperwork Reduction Act
future year(s) or “all future years” in the
● Living apart at all times during the last unless the form displays a valid OMB
space provided in Part II.
6 months of the year. control number. Books or records
relating to a form or its instructions must
To help ensure future support,
If this rule applies, and the other
be retained as long as their contents may
you may not want to release
dependency tests in your tax return TIP
become material in the administration of
your claim to the exemption for
instruction booklet are also met, the
any Internal Revenue law. Generally, tax
the child for future years.
noncustodial parent can claim the
returns and return information are
exemption for the child. Part III. Complete Part III if you are
confidential, as required by Internal
revoking a previous release of claim to
Exception. If the support of the child
Revenue Code section 6103.
exemption for your child. Write the
is determined under a multiple support
specific future year(s) or “all future years”
agreement, this special rule does not The average time and expenses
in the space provided in Part III.
apply and this form should not be used. required to complete and file this form
will vary depending on individual
The revocation will be effective no
Post-1984 decree or agreement. If the
circumstances. For the estimated
earlier than the tax year following the year
divorce decree or separation agreement
averages, see the instructions for your
you provide the noncustodial parent with
went into effect after 1984 and before
income tax return.
a copy of the revocation or make a
2009, the noncustodial parent can attach
If you have suggestions for making this
reasonable effort to provide the
certain pages from the decree or
form simpler, we would be happy to hear
noncustodial parent with a copy of the
agreement instead of Form 8332. To be
from you. See the instructions for your
revocation. Also, you must attach a copy
able to do this, the decree or agreement
income tax return.
of the revocation to your tax return for
must state all three of the following.