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Subject:  Re: Dependents, divorce decrees, and custody Date:  10/23/2013  4:49 PM
Author:  makasha Number:  119397 of 121482

"My opinion was: the IRS doesn't care WHAT the divorce decree says, they have their own rules about dependents, and it matters who provides more than half the support for the child(ren) in question. "

In order, right and wrong. What matters is who has the child more than 50% of the time during the year. That person is the "custodial" parent and controls the child's personal exemption. See Publication 501.

Thank you, of course you're right. I think I was thinking of the older teen, who will be off to college in the next tax year. In the case of kid away at college (or even HOME, going to nearby college), is it providing over5 50% of his/her support that determines whether a parent can claim the dependent exemption?

kasha
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