Skip to main content

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?

+ Read More

Attorney answers 2


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.



What does the IRS say?


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.

Tax Attorney J Anton Collins is a featured Tax Court and Criminal Tax Defense Attorney on Avvo. You may contact Attorney Collins directly at, or 877.376.2292, for more specific answers. This forum is merely for open, public discussion. Discussions in this open, online forum are not intended to create an attorney-client relationship. IRS CIRCULAR 230 DISCLOSURE NOTICE: IRS Circular 230 regulates written communications about federal tax matters between tax advisors and their clients. To the extent the preceding correspondence and/or any attachment is a written tax advice communication, it is not a full “covered opinion”. Accordingly, this advice is not intended and cannot be used for the purpose of avoiding penalties that may be imposed by the IRS regarding the transaction or matters discussed herein. Each taxpayer should seek advice from an independent tax advisor with respect to any Federal tax issues, transactions or matters addressed, discussed or referenced herein based upon his, her or its particular circumstances.

Child support topics

Recommended articles about Child support

What others are asking

Can't find what you're looking for?

Post a free question on our public forum.

Ask a Question

- or -

Search for lawyers by reviews and ratings.

Find a Lawyer