| Avaya |
| (Carpal \'Tunnel) |
| 01/27/10 01:46 PM |
Claiming children on your tax return
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From IRS Publication 501
irs.gov/publications/p501/ar02.html#en_US_publink1000220910
"Post-2008 divorce decree or separation agreement. Beginning with 2009 tax returns, the noncustodial parent can no longer attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. The noncustodial parent will have to attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption."