Section 152(e) of the tax code speciï¬es how toÂ determine the dependent status ofÂ children of divorced parents. ThisÂ code section states that the noncustodial parent can claim the dependency exemption for a child whenÂ the custodial parent signs a written
declaration that the custodial parentÂ will not claim such child as a dependent for any taxable year beginningÂ on the date of such taxable year. Â I always recommend doing this usingÂ IRS Form 8332.
According toÂ Leslie Himes, et ux., v. CommissionerÂ TC Memo 2010-97 when a custodial parent does notÂ release the dependency exemption,Â the custodial parent is deemed to beÂ the taxpayer who is entitled to claimÂ the exemption for the child.