Child SupportChild Dependency Deductions Requirements To Be Strictly Enforced: Must File Form 8322
In order for the non custodial parent to take the dependency deduction, it is essential to file the Form 8332 with the tax return. The Family Law Taxation blog cites a case in which the tax Court announced that this requirement will be strictly applied. In Chamberlain v. Commissioner, the U.S. Tax Court ruled that...