@bluemoon wrote:
Request clarification...your response indicated "State", but Form 8332 is addressing Federal filing/issue. Could you please clarify? Thank you.
The "special rules for children of divorced or separated parents" end when the child is "emancipated" (legally an adult). In most states, this is age 18, but it may differ in a few states. The laws of the state where your child lives determines whether or not they are emancipated, even though this status also affects the federal return.
Assuming your child is considered an adult of legal age, then the special rules no longer apply. The ability to claim the child as a dependent is determined only by the base rules in publication 501 and not the special rules. For a 19 year old child, this means that the child is considered the dependent of the parent where they live more than half the year, but only if they are also a full time student. For the definition of "lived with", being away at college is usually considered a temporary absence and the child is considered to live with the parent they would have lived with if not at college.
The parent where the child does live more than half the year is the only parent who can claim the child and they don't need a signed release from the other parent. The parent where the child does not live more than half the year can't claim them even if they were to get a signed release.
