IRS Logo
 
Print - Click this link to Print this page

Dependents & Exemptions

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

Answer:

Federal tax law is what determines who may claim a dependency exemption for a child. Even if a state court order allocates a child’s dependency exemption to a noncustodial parent, the noncustodial parent must comply with the federal tax law to claim the exemption. The noncustodial parent must attach to his or her return a copy of the release of claim to exemption by the custodial parent, either on a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar document.

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

Additional Information:


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

Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?




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