Dependency exemptions seem to take on a role in divorce negotiations that is out of proportion to their economic significance. Given the time that sometimes goes in to negotiating them, it is amazing how often the details get blown. If the custodial parent does not provide the non-custodial parent with Form 8332 or its equivalent, the non-custodial parent is not entitled to the dependency exemption, regardless of what the probate court says. This rule has produced quite a few frustrating Tax Court decisions. A recent Massachusetts appeals decision in the case of Phall Iv and Samath Hang was an attempt to blow these Tax Court decisions back into probate court. The appeal failed, but it illustrates one more instance of needless litigation resulting from inattention to detail.
Samath Hang was ordered to pay $228 per week in child support. The judgment also held that he was to be entitled to claim both unemancipated children as dependents.
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