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.
FORBES: State Court Can Order Custodial Parent To Release Exemption
If the custodial parent promises to sign Form 8332 but does not follow through, the non custodial parent is often out of luck.
FORBES: Divorce Lawyers - Frequently Not The Best Tax Advisors
The point of that example is that if a custodial parent refuses to execute Form 8332 in defiance of a probate court order, the noncustodial parent is still out of luck as far as the IRS and the Tax Court are concerned.
FORBES: State Court Can Order Custodial Parent To Release Exemption
Another article says that preference should be given to traditional (ie heterosexual) family relationships, and says that marriage and the parent-child relationship form the basis of the traditional family.
The custodial parent does this with Form 8332.
FORBES: Divorce Lawyers - Frequently Not The Best Tax Advisors
If you have an aging parent or loved one with any form of mild cognitive impairment, early dementia or other disease that affects thinking and judgment, here are seven basic things family can do to reduce the risks of ripoff.
The parent who is not claiming the child should fill out a Form 8332 (mark "current year only") and give it to the other parent to file with his tax return.
Unlike banks, hedge-fund managers cannot be paid deferred bonuses in the form of shares in the parent company: there are no shares in existence.
Make sure you have a durable power of attorney form properly signed and notarized before a parent gets dementia or gets worse.
Those with two copies of the commonest form of the gene (one copy inherited from each parent) smoked most.
In this case, the parent S corporation continued its investment in the subsidiary corporation, but in a different form by holding the assets directly rather than through stock ownership.
FORBES: Tax Court Holds S Corporation Shareholders Liable for $30 Million Tax Deficiency
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