divorce agreement for claiming a child

[ardi600]

if the parents have a court decree that they claim the child every other year, the parent that the child does not live with does not get to claim EIC. Now, he can claim a dependency exemtion and child tax credit based on the agreement even though the child did not live with him. Am i correct?

[taxea]

if he qualifies and he needs a F8332 from the custodial parent

[Burke]

As I understand it, the custodial parent still has to give the non-custodial parent Form 8332 releasing the exemption to him, since federal law (tax code) supercedes state law (the divorce decree.) See TTB 3-16, first scenario and second scenario. If custodial parent does not sign over dependency exemption to non-custodial parent, he does not get to claim CTC.

[Gary2]

If custodial parent does not sign over dependency exemption to non-custodial parent, he does not get to claim CTC.

More precisely, he doesn't get to claim anything for the child, other than perhaps deductions for medical expenses he paid

[Jesse]

Also it depends on when they were divorced and the wording of the divorce decree or agreement. If it went into effect after 1984 and before 2009, the noncustodial parent can attach the pages from the decree or agreement instead of Form 8332, provided that those pages are substantially similar to the Form 8332 and must be without regard to any condition.

[dan doshan]

The challenge would be to find such a divorce decree. Doubt very much one could.