Claiming the dependency exemption after a divorce.: An article from: The Tax Adviser

by Albert B. Ellentuck

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1994. The length of the article is 843 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Analysis of whether a divorced parent may claim the child as a dependent focuses on which parent had custody for the majority of the year, but the support of a third party, the support payments by the noncustodial parent, a written agreement between the parties, medical expenses paid and the date of separation can all impact who may claim the exemption. After 1984, custody controls if one parent provided more than half the child's total support and one or both had custody for more than half the year.

Citation Details
Title: Claiming the dependency exemption after a divorce.
Author: Albert B. Ellentuck
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n1 Page: 52(1)

Distributed by Thomson Gale

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