CALIFORNIA FAMILY LAW
...Income Tax Matters
......Child Support/Credits
.........Dependency Exemptions/Credits
............Earned Income Credits
4 Cards On This Topic:

Earned Income Credit.

Commencing 2008, a court order signed by the custodial parent will not satisfy the requirements of a written declaration releasing the dependency exemption.

The 2007 state court order signed by H's ex-wife (C's custodial parent) did not comply with sec. 152 because it failed to unconditionally declare that the ex-wife “will not claim such child as a dependent” for the year at issue.

Mother's temporary absence due to jail confinement after arrest but before conviction did not disqualify her from eligibility for EIC for 2002.