Child Dependency – Does the Court or Federal Law Determine, What You Need to Know
Dependents & Exemptions
Question: 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?
Answer: 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.