Non-Custodial Parent Not Entitled to a Dependency Exemption For Their Child

Posted on November 13, 2014

In a recent Tax Court case, the Court held that a non-custodial parent was not entitled to claim a dependency exemption deduction for the child on their tax return because the custodial-parent had not signed the final judgment relinquishing her rights to the deduction.

As a result, the Tax Court held that the child was not a qualifying child for purposes of claiming the dependency exemption, the earned income credit or the child tax credit.

Have you and your ex agreed that you can claim your child as a dependent? If yes, you better reduce that agreement to writing or the IRS can disallow your child as a dependent on your tax return.