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Is it illegal to sell your IRS exemption?

Wilmington, NC |

We have been told by our attorney to offer the other party in a custody case $1,000 in return for the signed 8332 allowing us to claim the child on our taxes. I have received a lot of different feedback on this, from statements that selling your exemption is illegal to statements that this advice advocates extortion or bribery. Thoughts and legal substantiation?

Attorney Answers 2


  1. I do not view that as an illegal activity if one of the two parents agrees to let the other claim a child as an exemption in exchange for monetary consideration in the dispute.


  2. The way I see it, if you're both entitled to the exemption, then making a financial agreement for one of you to take the exemption is, well ... civil. But that's an opinion.

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