Answer

The following is quoted from the IRS tax form 8332 regarding claiming of a dependant when a divorce decree sets terms of the claim.

To be able to do
this, the decree or agreement must state
all three of the following.
1. The noncustodial parent can claim
the child as a dependent without regard
to any condition (such as payment of
support).
2. The other parent will not claim the
child as a dependent.
3. The years for which the claim is
released.
The noncustodial parent must attach
all of the following pages from the
decree or agreement.
● Cover page (include the other parent’s
SSN on that page).
● The pages that include all of the
information identified in (1) through (3)
above.
● Signature page with the other parent’s
signature and date of agreement.
CAUTION
The noncustodial parent must
attach the required information
even if it was filed with a return
in an earlier year.

Basically, as long as the divorce decree states that you can claim the child and you meet every criteria laid forth in the decree (i.e. if the decree states that you must have paid $1000 support of the child during the tax year to claim the child you must meet that requirement.) If no requirements are listed you can claim the child because she qualifies as a dependant child.

I hope this helps. I've backed it up with the previous information direct from the IRS so that you will not simply have to rely on the word of a stranger. If you have any more questions please ask.

Expert:	Matt Kesler
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Answered:	3/24/2006

Business Owner

I do all my own financial reporting.