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Dependents & Exemptions
Question: Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption.
- Refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions