I sometimes wonder if the Tax Court would have to lay off a judge or two, if it were not for dependency cases. Maybe not, as I imagine that they blow through them pretty quickly and almost invariably ...

If you are a non-custodial parent claiming one of your kids as a dependent, do you have Form 8332 (Release of Claim to Exemption) signed by the custodial parent and attached to your return? If you don ...

Forbes contributors publish independent expert analyses and insights. Peter J Reilly is a Forbes contributor who covers taxes. Who gets dependency exemptions for children should not be really hard.

Want to unlock tax savings? Claiming a dependent on your tax return can reduce what you owe or boost your refund. But if you’re divorced, share custody or unsure about eligibility, the IRS rules can ...

Generally, IRC section 151(c)(1) allows taxpayers an exemption for dependent children. In the case of divorced parents, the custodial parent gets the exemption. That parent, however, may release his ...

The first tax filing after a divorce demands empathy and meticulous attention to detail. For many, understanding new filing statuses, child-related credits, support considerations, and the impact of ...