Although it’s an issue we’ve discussed before, it’s important to remember to remind noncustodial parents of the requirement to submit a signed Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent with their tax return to claim the child as a dependent.  In the case of DeMar v. Commissioner, TC Memo 2019-91,[1] the taxpayer was denied such benefits due to his failure to submit the form.  And even though the taxpayer did eventually obtain a signed form, he failed to prove that his former spouse had filed an amended return to give up her tax benefit—a condition imposed in proposed regulations when taxpayers attempts to submit Form 8332 after initially filing a return for the year.

Divorces often leave the parties with hard feelings, and the issues surrounding children can be especially sensitive.  To keep the Tax Court from getting into the middle of such squabbles between former spouses, the law provides a very mechanical test for which of the divorced parents will be able to claim the child as a dependent.

The case of Saenz v. Commissioner, TC Summary Opinion 2015-6, turned on whether Leticia Saenz’s daughter, who filed a joint return for 2011, was actually married to the person she filed a joint return with.