CALIFORNIA FAMILY LAW
...Income Tax Matters
......Child Support/Credits
.........Dependency Exemptions/Credits
............Assignment by Courts: Cases
7 Cards On This Topic:

Court has jurisdiction to allocate federal tax dependency exemption to either parent in child support proceeding.

H disallowed dependency exemption deduction and child tax credit where he did not meet IRC 152's residency and custody requirements and failed to satisfy technical requirements of 152(e)'s noncustodial exception.

Fed. law doesn't preempt family court from alternating dependency exemption between parents even though one has custody during calendar year for less than 1/2 time; declarations of waiver required.

Nunc pro tunc assignment of dependency exceptions ineffective; state courts cannot determine issues of federal tax law.

Divorce judgment does not satisfy requirements of Int.Rev. Code §152(e) to effectuate release of dependency exemptions to noncustodial parent; Form 8332 or equivalent required.

Dependency exemption may not be assigned in RURESA case.

Trial court properly assigned dependency exemption to noncustodial parent.