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Subject:  Re: alimony/spousal support Date:  4/12/2000  3:57 PM
Author:  SpxAgent Number:  34168 of 127513

The IRS may be tired of this issue, but I'm more tired at this point.

I think if someone could help me with this still-grey area (to me), I'd truly appreciate it: 

When referring to "custody", is it legal custody that the IRS is referring to, [and] as per a Divorce Decree/Separation Agreement", not the actually physical custody of a child, that the IRS is referring to? 

Also, from what I think I understand(???), the legal custodial parent doesn't have to contribute any monetary support either, etc.   So the support test doesn't apply either.

In my situation, I have had "sole" custody, as stated in the divorce decree & separation agreement (a never-modified judgement by legal means and/or by any court in any state):::

so the non-custodial parent would have to have attached to his return, a signed "release for exemption", for him to be able take the dependant exemption on their tax return.  

It is also my understanding that a divorce decree is a legally enforceable judgement, and will over-ride any IRS Federal Tax Laws.  Is this correct?  It seems that I keep reading about IRS over-ruling state laws. I am confused anyway...

One more question:  In the IRS publications about this subject, the IRS states (this is not a direct quote) 'this relationship cannot violate local law'. 

Is that "quote" referring to anything in the UCCJA (a Federal Act) that would also fall under general local laws and other uniform and/or local family court rules/laws that are standing? 

Thanks for any help/clarification.  

     --Sign me, "WishICouldAffordAnAttorney"

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