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Dependents & Exemptions

Question: Can a state court determine who may claim a dependency exemption for a child?

Answer:

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.

Refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

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