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Tax Preparation online help - Rights of non custodial parents

If a noncustodial parent actually provide more support for the child, then rights of non custodial parents say that the noncustodial parent is eligible for claiming dependency on income tax.

Although there is a custodial parent involved, if the noncustodial parent provides more support to the child, then the noncustodial parent will be the one to claim the dependency on income tax for the child, provided that the noncustodial parent provides more than half of the child's support and any of the following conditions of rights of non custodial parents are met.

  • The custodial parent signs a waiver (IRS tax form 8332) saying he or she will not be claiming dependency on income tax exemption.

  • A decree of agreement that went into effect after 1984 (in another word, the divorce was finalized after 1984) says that the noncustodial parent can claim the child without any condition.

  • A decree or agreement that went into effect before 1985 (in another word, the divorce was finalized before 1985) provides that the noncustodial parent is entitled to the exemption and he or she provides a certain base amount of dollars for the child's support (unless the decree or agreement has been modified after 1984 to specify that this provision will not apply).
IRS tax Form 8332 - release of claim to exemption for child of divorced or separated parents

The custodial parent can waive the rights to the income tax exemption for child of divorced or separated parents. The custodial parent can give rights to non custodial parent by completing IRS tax form 8332 called the release of claim to exemption for child of divorced or separated parents. This waiver of exemption can be permanent of it can be made yearly.

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