Our child custody agreement states that my x-wife gets to claim our son on her taxes but he is now 19 (DOB 12/17/93) and has lived with me full time all of 2012 and been a student at community college. Do I still need to get her to sign a release for the exemption or did that expire when he turned 18?
Before the question can be answered I would have to look at the judgment of divorce. Under the circumstances described exemption for your son should probably accrued to you.
The dependent exemption is awarded as part of child support, and that has terminated as of his graduation from high school. If he lived with you full time in 2012, then you can claim him.
Generally speaking, all child-support related issues (including tax exemptions) are in effect only until the child is emancipated. At age 19, the child is considered emancipated under Arizona law. That means that IRS guidelines control. I do not practice tax law, but it is my understanding that that if he is residing with you for more than half of the year, you can claim him as your dependent. I recommend you consult with a tax professional to discuss this matter in greater detail.
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