Being named in a will as guardian of children is an honor but it has no legal or tax significance. Guardians are appointed by a judge. The only person who qualifies for the exemption is the person who's providing their support. ?That can be changed by the divorce decree but that is only between the two parents, since one of the parents has died, the divorce decree is no longer controlling. If you have provided all of the support for the year, then you get to claim the exemption.
Answered on Aug 07th, 2015 at 4:45 AM