Rapaport Law Firm, PLLC
A New York Divorce Attorney's Thoughts on NY Matrimonial and Family Law
Marc Rapaport has 19 years of experience handling New York family law matters. Marc is the founder and principal of Rapaport Law Firm PLLC, a matrimonial law firm in Manhattan's Empire State Building. We hope that this blog provides you with an informative discussion of New York family law. If you are looking for a divorce lawyer in New York City, call for a free telephone consultation: ph (212) 382-1600.
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New York Divorce November 17, 2011

WHICH SPOUSE IS ENTITLED TO CLAIM CHILDREN AS DEPENDENTS FOR INCOME TAX PURPOSES?


Posted by Marc Rapaport

            Unless a marital settlement agreement or divorce judgment provides otherwise, the  parent who has physical custody is entitled to claim the children as dependents on his or her income tax returns.  However, many marital agreements and divorce judgments specifically provide that the payor (noncustodial) parent is entitled to claim the children as dependents, or that the parties will each claim one child.  

             Under New York law, it is well established that where a noncustodial parent meets all or a substantial part of a child’s financial needs, a court may determine that the noncustodial parent is entitled to declare the child as a dependent.  See, e.g., O’Halloran v. O’Halloran, 873 N.Y.S.2d 87 (2nd Dept. 2009).

             If parties are entering into a separation agreement that provides for the noncustodial parent to claim the children as dependents, they should specify that the custodial parent will execute an IRS Form 8332 or a similar statement, which serves to release the custodial parent's claim to an exemption for a child.  The noncustodial parent must attach a copy of that release form to his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. 


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RAPAPORT LAW FIRM, PLLC.
One Pennsylvania Plaza, Suite 2430, New York, New York 10119
Phone 212.382.1600/Fax 212.382.0920/info@rapaportlaw.com
MARC RAPAPORT IS A NEW YORK DIVORCE ATTORNEY WITH MORE THAN 18 YEARS OF EXPERIENCE. HE IS A CONTRIBUTOR TO NEW YORK MAGAZINE'S "ASK THE EXPERTS" COLUMN, AND HE REGULARLY APPEARS IN THE LOCAL AND NATIONAL MEDIA REGARDING NY DIVORCE AND FAMILY LAW. IF YOU ARE FACING DIVORCE, IT IS ESSENTIAL THAT YOU RETAIN AN EXPERIENCED NY DIVORCE LAWYER. FOR AN APPOINTMENT, CALL THE RAPAPORT LAW FIRM TODAY: (212) 382-1600 or EMAIL MR. RAPAPORT.
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