No. Federal tax law determines who may claim a dependency exemption. A court order cannot determine who may claim a dependency exemption for a child. A court order cannot supersede the Federal tax law. If one parent is not following a divorce decree, this is a civil matter and the other spouse might sue them for contempt of court for violting a court order. [Reg. §1.152-4]
Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede the requirements under Federal tax law?
Modified on: Sun, 5 Feb, 2017 at 7:38 PM
Did you find it helpful?Send feedback
Sorry we couldn't be helpful. Help us improve this article with your feedback.