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Get your taxes done using TurboTax
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Under federal tax regulations, only the custodial parent has the right to claim the child as a dependent, and the non-custodial parent can only claim the child as a dependent if the custodial parent signs of form 8332 release. If the custodial parent doesn’t sign a release, the IRS will be perfectly happy to allow the custodial parent to claim the dependent.
However, if the custodial parent fails to follow the orders of the family court, the Family Court can penalize the custodial parent in several possible ways. If you are unhappy with the terms of your custody agreement, the place to appeal is not Tax Court, but your local Family Court.