Last week I was teaching the tax consequences of divorce. Generally, I break the content into three areas: (1) the taxation of alimony and child support; (2) the taxation of property distributions ...

In two recent cases, the Tax Court ruled on the validity of a dependency exemption release to a noncustodial parent. Taken together, the cases illustrate how a properly executed and filed Form 8332, ...

I sometimes wonder if the Tax Court would have to lay off a judge or two, if it were not for dependency cases. Maybe not, as I imagine that they blow through them pretty quickly and almost invariably ...

Generally, IRC section 151(c)(1) allows taxpayers an exemption for dependent children. In the case of divorced parents, the custodial parent gets the exemption. That parent, however, may release his ...

Only one parent gets to claim a child as a dependent when filing taxes after divorce. After divorce, you and your ex cannot both file as the head of household based on shared support and care for the ...

The first tax filing after a divorce demands empathy and meticulous attention to detail. For many, understanding new filing statuses, child-related credits, support considerations, and the impact of ...

In many family law settlements, whether they are obtained voluntarily through an agreement or the result of litigation ending in a court order, certain provisions are made for minor children, ...

I went to court for child support and signed a paper saying that the father of my child may claim him for the year of 2009, I have full custody and all rights of that child and he told the courts he ...

The income tax results of this topic are often overlooked during the divorce process, especially considering the personal and emotional toll incurred at the time. But, it is also could be a time for ...

FORT HUACHUCA, Ariz.--For tax years beginning after July 2, 2008, the 2009 tax season for most taxpayers, new rules allow the custodial parent to take away the right of the non-custodial parent to ...

When there is a divorce and there are minor children involved, the question of who gets to claim the exemption for the children needs to be answered. Now, a “time test” is used as a general rule. The ...