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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 requirements under Federal tax law?

Answer:

Federal tax law determines who may claim a dependency exemption.  A court order cannot determine who may claim a dependency exemption for a child.   A court order cannot supersede the Federal tax law.

Additional Information:


Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224