Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  
magnifying glass
Advanced Search   Search Tips

Dependents & Exemptions

Question:   Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede the IRS requirements?

Answer:   Federal law determines who may claim a dependency exemption.

  • Please refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

Additional Information:
Category: Filing Requirements/Status/Dependents/Exemptions

Subcategory: Dependents & Exemptions


Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?



The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


Back to Frequently Asked Questions


Page Last Reviewed or Updated: December 01, 2008