September 1, 2011

Divorce and Taxes – Claiming the Dependency Exemption

As Portland divorce lawyers, we get a lot of questions from clients about who gets to claim the dependency exemption after divorce.  Who gets to claim the dependency exemption post divorce hinges on who is the “custodial parent.”  The IRS applies a “time” test to determine who qualifies as the custodial parent,and does not rely on the divorce judgment. If the number of overnights is close to equal in the parenting plan, talk to your attorney about getting the other parent to pre-sign IRS form 8332 (Release of Claim to Exemption for Child of Divorced or Separated Parents)), which pre-authorizes a parent to claim the exemptions.