In 2000, the IRS was asked by the family of a kidnapped child about the dependency exemption.
FORBES: Taxes From A To Z (2013): K Is For Kidnapped Children
So she claimed a dependency exemption for her grandson, who is identified by the Court as E.
The Commissioner disallowed the dependency exemption and the child tax credit for N.
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In order for a non-custodial parent to take a dependency exemption, he or she must get the custodial parent to release the exemption.
FORBES: Divorce Lawyers - Frequently Not The Best Tax Advisors
My advice to non-custodial parents in a divorce negotiation is that if you can get some other concession, give up the dependency exemption.
FORBES: Divorce Lawyers - Frequently Not The Best Tax Advisors
Despite the agreement of the spouses as set forth in paragraph 13 of the divorce decree, Ms. Defernez claimed a dependency exemption deduction for TDD on her 2007 Federal income tax return.
FORBES: Fathers Denied Dependency Deduction For Lack of Form
If the custodial parent does not provide the non-custodial parent with Form 8332 or its equivalent, the non-custodial parent is not entitled to the dependency exemption, regardless of what the probate court says.
FORBES: State Court Can Order Custodial Parent To Release Exemption
This bill was intended to clarify that families of kidnapped children (but only those abducted by strangers) could continue to claim the dependency exemption, child tax credit and the earned income tax credit (EITC).
FORBES: Taxes From A To Z (2013): K Is For Kidnapped Children
We also realize that the statutory requirements may seem to work harsh results to taxpayers, such as Mr. Briscoe, who are current in their child support obligations and who are entitled to claim the dependency exemption deductions or child tax credits under the terms of a child support order.
FORBES: Fathers Denied Dependency Deduction For Lack of Form
Take dependency exemptions, personal exemption, the earned income credit, the child credit and a few other things and roll them, on a revenue neutral basis, into one single freely transferable credit for each person.
FORBES: Same Sex Couples - Registered Domestic Partners - Community Property - What A Mucking Fess
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