Without an order of the Court as to which parent takes the dependency exemption for children, the IRS rules govern.
These rules provide that generally, the parent wtih whom the child lives with for the majority of the year is entitled to claim the dependency exemption.
However, a non-custodial (IRS term, not Florida term) may take the dependency deduction if both of the following conditions are met:
The custodial parent signs a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement, and
The noncustodial parent attaches the Form 8332 or the statement to his or her return.
If the custodial parent releases a claim to exemption for a child, the noncustodial parent may claim the child as a dependent and as a qualifying child for the child tax credit. However, generally, the noncustodial parent may not claim head of household filing status or the earned income credit, and the noncustodial parent may not claim the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the health coverage tax credit.
You should contact a tax attorney or CPA to verify same.
Best wishes,
Cindy S. Vova
LAW OFFICE OF CINDY S. VOVA
PLANTATION, FL 33322
info@vovalaw.com
954-316-3496
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