Just to be sure I understand - my divorce decree does not connect living arrangements to tax dependency exemptions. It simply states that I can claim my daughter as an dependent, and my ex can claim my son.
My daughter used to live with me but no longer does. She is a 19 yr old student . Can I claim the dependency because of the divorce decree or would I need an 8332 because she does not live with me?
The divorce decree allows my ex to claim my son, who does live with me. My ex gave me form 8332, and it is clear that he can be claimed as a dependent.
I have never read that a child can't claim themselves even if the parent chooses not to claim them. Is there an IRS pub with that statement, and what would happen if they file and claim themselves?
