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Orders entered between January 1, 1985 and December 31, 2008:

If your divorce action was entered between January 1, 1985 and December 31, 2008, and it specifies who is allowed to claim the children as dependents, no special form is required. A non-custodial parent may attach certain pages from the divorce decree showing their entitlement to claim the dependent if all of the following are true:

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1. The right to claim the child as a dependent is unconditional, that is, it doesn't condition it upon being current on child support or some other requirement.

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2. The Order states the custodial parent will not claim the child certain years (or, by implication won't do so because it states which years they *will* claim them)

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3. The Order states the years for which the non-custodial parent may claim the children.

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If all of these are true, the noncustodial parent must attach:

o The cover page of the order (you must write the other parent's social security number on this page)

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o The signature page with the other parent's signature and/or the judge's signature if it's part of an order

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o The pages which include all the information in the three "musts" above.

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For Orders entered January 1, 2009 or later:

The custodial parent must actually sign a release of the right to claim the child as a dependent by giving the non-custodial parent a signed IRS Form 8332. Pages from a decree can no longer be attached. Also, the release of the dependent claim by the custodial parent must not be conditioned upon the paying of child support.