IRS Changes Pertaining To Children Of Divorced Parents

Tax & Financial expert, Michael Isenhart of Isenhart Tax & Financial, joins family law attorney, Dan Cuneo, JD (Cordell & Cordell, PC) to discuss changes in this year’s tax laws pertaining to dependent children of divorced or separated parents or parents who live apart. Make reading this a part of your divorce financial plan.

This document contains final regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year. Watch this interview before you file your taxes!

Read more to see our expert discussion.
Read the IRS document for yourself right here.
Read Mr. Isenhart’s full article regarding these IRS changes pertaining to children of divorced parents.


Dan Cuneo is a Senior Attorney in the St. Louis office of Cordell & Cordell, P.C. He is a member of the Missouri Bar Association and the Bar Association of Missouri St. Louis. He is licensed in the state of Missouri.



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2 comments on “IRS Changes Pertaining To Children Of Divorced Parents

    This was an issue for me this past year. My Ex-wife refused to give me the deduction per the divorce decree. My accountant included a copy of the divorce decree with the filing for this past year. The IRS sent me a letter because there were two returns claiming my son. I sent them a letter back explaining I have been living within the bounds of my divorce decree since 1993. I explained I provided financial support, room and board, living expenses, tuition and medical coverage per the divorce decree for my son. No response from the IRS yet.

    It is not clear whether state family courts can still order the CP to sign over the exemption to the NCP. I assume the state court can order the CP to sign over the exemption using Form 8332 but now it appears the court should also order the CP to not unilaterally revoke the assignment to the NCP. Comments?

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