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?
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.
- 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