If taxpayers divorced between 1984 and 2009, the noncustodial parent may be able to use certain pages from the divorce decree instead of Form ____

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When a child is considered a dependent for tax purposes, the right to claim the exemption typically goes to the custodial parent. However, if a divorce decree explicitly grants the noncustodial parent the ability to claim the child as a dependent for the years in question, the noncustodial parent may use the divorce decree to substantiate that claim. For divorces finalized between 1984 and 2009, pages from the divorce decree can be accepted in place of the standard release document to show that the exemption belongs to the noncustodial parent. The usual form used to release the exemption is Form 8332, but in this specific time window, the decree pages themselves may serve that purpose if they clearly state the release for the relevant years. Attach the decree pages with the return to prove entitlement, and ensure the noncustodial parent still meets the dependency tests (relationship, residency, support) in order to claim the exemption. If the decree does not specify a release, or if the timing doesn’t fit, the standard Form 8332 would be required.