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Re-reading the comment I see the child turned 18 in July so if the birthday is after July 1 (half the year) then the special rules might still apply since the child was not 18 (emancipated) for more that half the year. This could be a very sticky situation.
See example 6 in IRS Pub 17:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2015_publink1000170876">https://www.irs.gov/pub...>
Emancipated child. If a child is emancipated under state law, the child is treated as not living with either parent. (Under the special rules for Children of divorced or separated parents (or parents who live apart) See Examples 5 and 6.
Example 5—child emancipated in May.
When your son turned age 18 in May 2015, he became emancipated under the law of the state where he lives. As a result, he isn't considered in the custody of his parents for more than half of the year. The special rule for children of divorced or separated parents doesn't apply.
Example 6—child emancipated in August.
Your daughter lives with you from January 1, 2015, until May 31, 2015, and lives with her other parent, your ex-spouse, from June 1, 2015, through the end of the year. She turns 18 and is emancipated under state law on August 1, 2015. Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2015. You are the custodial parent.
Written declaration. The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach a copy of the form or statement to his or her tax return.
See example 6 in IRS Pub 17:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2015_publink1000170876">https://www.irs.gov/pub...>
Emancipated child. If a child is emancipated under state law, the child is treated as not living with either parent. (Under the special rules for Children of divorced or separated parents (or parents who live apart) See Examples 5 and 6.
Example 5—child emancipated in May.
When your son turned age 18 in May 2015, he became emancipated under the law of the state where he lives. As a result, he isn't considered in the custody of his parents for more than half of the year. The special rule for children of divorced or separated parents doesn't apply.
Example 6—child emancipated in August.
Your daughter lives with you from January 1, 2015, until May 31, 2015, and lives with her other parent, your ex-spouse, from June 1, 2015, through the end of the year. She turns 18 and is emancipated under state law on August 1, 2015. Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2015. You are the custodial parent.
Written declaration. The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach a copy of the form or statement to his or her tax return.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
May 31, 2019
6:10 PM