IRS Form 8332 Outweighs Divorce Decree Regarding Dependency Exemption - John R. Dundon II, Enrolled Agent
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IRS Form 8332 Outweighs Divorce Decree Regarding Dependency Exemption

06 Sep IRS Form 8332 Outweighs Divorce Decree Regarding Dependency Exemption

Posted at 00:00h in Child Tax, Children, Dependent by
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Section 152(e) of the tax code speciï¬es how to determine the dependent status of children of divorced parents. This code section states that the noncustodial parent can claim the dependency exemption for a child when the custodial parent signs a written
declaration that the custodial parent will not claim such child as a dependent for any taxable year beginning on the date of such taxable year.  I always recommend doing this using IRS Form 8332.

According to Leslie Himes, et ux., v. Commissioner TC Memo 2010-97 when a custodial parent does not release the dependency exemption, the custodial parent is deemed to be the taxpayer who is entitled to claim the exemption for the child.

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