April 01, 2018
Tax
Structuring Tax Dependency Post-Divorce for Noncustodial Parents
By: Thomas M. Spade & Linda J. Bradley-McKee
I. Introduction
Pop Quiz: True or false? If the divorce decree is carefully executed under state law to allow the noncustodial spouse to claim a child as a dependent, then the noncustodial spouse will automatically be able to claim the child as a dependent for federal income tax purposes.
Answer: False. Read on to discover why.