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.

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