CALIFORNIA FAMILY LAW
...Income Tax Matters
......Child Support/Credits
.........Dependency Exemptions/Credits
............Determination of: Cases
8 Cards On This Topic:

Where W did not execute, and H did not attach Form 8332 or equivalent to his return, he was not entitled under IRC 152(e)(2)(A) to claim dependency exemption deduction or child tax credit for youngest C.

Form 8332 was not rendered invalid by any error in the state court requiring it, nor by the fact that form was signed under compulsion of state court order.

H could not claim 2006 dependency exemption deductions he was entitled to under disso judgment, though he made all c/s payments, where ex-W failed to sign Form 8332 release of exemption.

Judgment assigning dependency exemption to noncustodial parent insufficient to satisfy requirements of IRC 152(e)(2); Form 8332 or document conforming in substance required.

W cannot challenge terms of MSA in tax court by alleging duress; she must make that claim in state court. Until set aside, tax court bound by its terms.

H entitled to dependency exemptions, because he paid more than 1/2 of children's support while parties not physically separated.

Custodial parent who pays more than half child's support not entitled to exemption where qualified pre-1985 instrument gives it to noncustodial parent, who pays at least $600 support.

In determining whether noncustodial parent meets $600/yr requirement for claiming minors as tax exemptions, costs of visitation or pro rata share of rent and utilities may not be included. (Pre-1985 instrument.)