Accepted Answer

Hello and thanks you for using Just Answer. You must file an amended tax return for 2006 to correct errors on your 2006 tax return. The form to use is Form 1040x (<a href="http://www.irs.gov/pub/irs-pdf/f1040x.pdf" target="_blank">www.irs.gov/pub/irs-pdf/f1040x.pdf)</a> . The IRS will not make changes unless you file the amended tax return.
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<br />The Federal 1.152-4 states, "A state court order or decree does not operate to allocate the federal exemption between parents." The state court order can say who gets the exemptions, it is worthless for tax purposes. The noncustodial parent can claim the child if the custodial parent signs a written declaration unconditionally releasing the exemption. This declaration can be on the Form 8332 (<a href="http://www.irs.gov/pub/irs-pdf/f8332.pdf" target="_blank">www.irs.gov/pub/irs-pdf/f8332.pdf)</a> or any other form that conforms to the substance of the Form 8332. The noncustodial parent attaches the original form to the original return.
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Edited by Marvin,EA on 1/22/2009 at 7:23 AM

Expert:	Marvin,EA
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Answered:	1/22/2009

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10 years self employed , Income Tax Preparation & Representation