Who gets to claim the children as dependents after a couple divorces?
There is a special rule for children of divorced or separated parents, which usually gives the dependency exemption to the custodial parent. Under the special rule, generally the parent who had custody of the child for the greater part of the year is treated as the parent who provided more than half of the child’s support. This parent usually is allowed to claim the exemption for the child if the other exemption tests are met. There is one major exception. If the custodial parent consents to give up the exemption, the noncustodial parent can claim the child. The exemption can be released for one year, several years, or all future years. The custodial parent formally must sign away the exemption on Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents. This signed form must be attached to the noncustodial parent’s tax return. In some divorces, the agreement specifically allows the noncustodial parent to claim the exemption. Instead of attaching Form 8332, t
