Dependency Exemption in Divorce

In chief counsel advice, the IRS concludes that for divorce decrees or separation agreements executed before July 3, 2008, a noncustodial parent may claim a dependency exemption without using Form 8332, when (1) the appropriate pages from the divorce decree or separation agreement which unconditionally allows the exemption claim are attached to the return, and (2) when the attached pages constitute a statement substantially similar to requirements of Form 8332. For tax years beginning after July 2, 2008, a custodial parent must release a claim of dependency exemption on Form 8332 or on a separate release document that has as its only purpose the release of a claim to exemption.