Child Dependency Deductions: Must File Form 8322

I have touched on this issue before. And based on a U.S. Tax Court ruling, the IRS is taking this requirement serious.

As stated on a fellow family law blog, New York Divorce Report:

In order for the non custodial parent to take the dependency deduction, it is essential to file the Form 8332 with the tax return

So, make sure you file the proper forms with your tax return if you are planning to take the deduction. In addition, make sure you discuss this issue with your attorney and have the proper language included in any orders or settlement agreements that each party will execute the necessary forms so you can take the deduction.