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Wednesday, March 05, 2003


Michael S. Norwood and Christine R Norwood claimed exemptions and child tax credits for Christine�s two sons who lived with her ex-husband and her granddaughter, who lived with the Norwoods. The ex-husband had legal custody of the two sons and did not sign a release of the exemption. IRS denied all three exemptions and credits. Prior to trial, the IRS conceded the exemption and credit as to the granddaughter. Tax Court ruled for the IRS as to the two sons. Whatever the divorce decree says, you must attach a signed release of exemption from the custodial parent to claim the exemption. If they won�t sign, take it up with the family court. In order to claim the child credit, you must be entitled to claim the child as an exemption, which the Norwoods could not.

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