Who Can Assert Dependency Exemption Immediately after a Divorce?


Divorced or separated mothers and fathers might have a tough time pinpointing who has the suitable to declare a kid as a dependent. The IRS has made the decision that a taxpayer can only declare a dependency exemption for a qualifying relative or qualifying boy or girl. These last laws condition that a “custodial father or mother” is described as the guardian with whom the child resides for the biggest variety of nights all through the calendar calendar year. If you and your partner have not lived apart for the past 6 months of the 12 months, then the point out of Florida will take into account you as married. It might be, on the other hand, that the kid resides with each and every mother or father for an equivalent sum of time. In this scenario, the dependency exemption will go to the parent with the highest modified gross revenue. The point out doesn’t enable for couples to split the dependency exemption, but you are permitted to alternate the exemption every single calendar year.

Regulation 1.152-4(c) of the Inner Income Bulletin defines qualifying kid as follows: a baby is in the custody of a single or the two mothers and fathers for a lot more than a person-half of the calendar yr if 1 or both equally mothers and fathers have the suitable under state law to bodily custody of the little one for additional than a person-half of the calendar year. In addition, the United States Tax Court also determined mom and dad who “lived apart at all situations during the last 6 months of the calendar calendar year” encompasses both of those married mothers and fathers and mom and dad who have been never married to each other.

A noncustodial mother or father could be taken care of as the mum or dad who provided for far more than 50 % of the kid’s guidance if the other father or mother is ready to indicator a Release of Assert to Exemption for Child of Divorced or Separated Parents, also recognised as a Form 8332. The custodial mother or father may not claim the Kid Tax Credit if they launch the exemption. The dependency exemption will be granted to the noncustodial guardian if they connect the composed declaration by the custodial guardian to their tax return. This prepared declaration by the custodial parent will have to also specify the variety of yrs that they will not claim the little one as a dependent. A declare to exemption could be unveiled for a solitary 12 months or any variety of many years, depending on the declaration.

Point out legislation does not have precedence in excess of Sections 151 and 152 of the IRS in deciding whether or not a divorced or separated mum or dad may possibly declare an exemption for a kid for Federal cash flow tax needs. Even if a point out court docket purchase is issued, it does not work to distribute the federal exemption amongst moms and dads. If you are confused as to regardless of whether you qualify for dependency exemption or modification of boy or girl help, a divorce attorney can help.


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