Who has the right to claim dependents in divorce cases?

May 10, 2000


Date:  January 2000

Sometimes what seems like a small, simple questions is actually a can of worms.

Generally, the "custodial parent" gets the dependency exemption.

The custodial parent is named in the decree of divorce, a subsequent custody decree, or, if there is neither, a separation agreement. Physical custody is superceded by the decree.

When the parents share custody, the parent who has physical custody of the child for the most days of the taxable year is the custodial parent.

The custodial parent may release the exemption to the other parent using IRS Form 8332.

The parents may only claim the exemption when, together, they provide more than one-half of the support for the child for the taxable year.

Remember that the exemption deduction is phased out when a taxpayer has a high taxable income.

Good luck!
Mike Gray

For answers to new questions, subscribe to our newsletter, Michael Gray, CPA's Tax & Business Insight by filling out the form below.

Home    Newsletter Archive    Introducing Michael Gray, CPA    Articles    Tax FAQ   Need Help?    Other Links

Michael Gray, CPA
2482 Wooding Ct.
San Jose, CA 95128
(408) 918-3162
FAX: (408) 938-0610
Hours: 8am - 5pm PDT Monday - Friday

Find us on Facebook
Follow me on Twitter
Connect on LinkedIn
Connect on Google+
Our Blog

Subscribe to Michael Gray, CPA's
Tax & Business Insight

We respect your email privacy