CALIFORNIA FAMILY LAW
...Income Tax Matters
......Child Support/Credits
.........Dependency Exemptions/Credits
............Statutory Authority
5 Cards On This Topic:

Statutory authority for federal dependency exemptions.

Rules for allocation of dependency exemptions for minor children after dissolution.

Revocation of Release of Claim to an Exemption.

Federal Form 8332 is also binding on state dependency credit.

Dependency exemption for 1989 & 1990 is $2,000, but is phased out for higher income taxpayers.