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Can Divorced Or Separated Parents Split The Dependency Exemption For A Child Under IRS Rules?

September 25, 2015 by  
Filed under Uncategorized

According to the IRS no.  Only one taxpayer may claim a dependency exemption for a child for a tax year. The dependency exemption cannot be split between two or more taxpayers. Generally, the child is the qualifying child of the “custodial parent”.

However, according to the IRS you may treat the child as the qualifying child or qualifying relative of the noncustodial parent if both of the following conditions are met: (1) The custodial parent signs a Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement; and (2) the noncustodial parent attaches the Form 8332 or the statement to his or her return.

In addition, according to the IRS if the custodial parent releases a claim to the dependency exemption for a child for a specific year, the custodial parent may not claim the child tax credit for that child.

These are the rules as stated by the IRS however a court can impose its own requirements and obligations separate from the IRS by ordering a divorcing spouse or parent to do or pay something.  The IRS does not need to do what a Florida court orders but a parent it has jurisdiction over does.

If you need to talk to a lawyer or attorney about a divorce or paternity case contact us at (786)539-4935. 

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Disclaimer: The Law Offices of Robert Hanreck, P.A. is based in Miami , Florida and serves clients throughout the State including Miami-Dade and Broward counties. We are licensed to practice law in the State of Florida. This website is intended for informational purposes only and is not meant to constitute legal advice, or solicit clients outside of the State of Florida.