A fishy situation in child support

DEAR HARRY: I was married for five years before I finally got a divorce in January 2012. The divorce agreement provided that he was to support our two boys until they reached 18. It also provided that I was to have full custody, but that he would be able to claim the boys as dependents. He is now almost a year behind in his child support and alimony. Fortunately, my parents are able to help us. My income is only $37,000 a year. Last week, I got a notice from his CPA requesting that I sign a Form 8332 granting him the right to claim the children as dependents on his 2012 tax return. Well, they may be dependents, but he certainly hasn't treated them that way. I notified the CPA that I would sign that form as soon as he got up to date with his support and alimony. He threatened me with legal action, and I told him to go fry fish. What can he do to me if I continue to refuse?

WHAT HARRY SAYS: He can go fry fish with his CPA. If he tries to get court action to force you to sign, virtually every judge would have him agree to your terms. If he files a return claiming the boys, IRS will not honor his claim since they live with you, and there's no Form 8332. And you can be sure IRS computers will catch it. I suggest that you claim them as dependents on your 2012 return.

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