The rule is that the custodial parent gets to claim the dependency exemption unless there is a support Agmt that allows otherwise or the custodial parent transfers the right to claim the exemption by signing a written waiver on IRS Form 8322 which you would attach to your tax return. The waiver does not need to be permanent. No court order is necessary. You would be able to negotiate this by payment of additional support.
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(Bryant) Keith Martin
Yes, the custodial parent wins.
NEW INTERNET TAX PREPARATION SERVICE
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You cannot claim your son unless she signs a Form 8332. Please see my legal guide entitled DIVORCED OR SEPARATED PARENTS-DETERMINATION OF DEPENDENCY EXEMPTION here at avvo at the following link for more details about the tax rules in this area: http://www.avvo.com/legal-guides/ugc/divorced-or-separated-parents-determination-of-dependency-exemption.
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