Dependents & Exemptions
Question: Can a state court determine who may claim a dependency exemption for a child?
Federal tax law determines who may claim a dependency exemption for a child. Even if a state court order allocates a dependency exemption for a child to a noncustodial parent, the noncustodial parent must comply with the Federal tax law to claim an exemption for the child. To claim an exemption for a child, the noncustodial parent must attach to the noncustodial parent’s return a copy of a release of claim to exemption by the custodial parent. The release may be on a Form 8332 (.pdf), Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a document that conforms to the substance of that form.
- Who Can I Claim as a Dependent?
- Publication 501, Exemptions, Standard Deduction, and Filing Information
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions