Section 23.7 Dependency Exemption

LibraryFamily Law Deskbook and 2014 Supp

E. (§23.7) Dependency Exemption

The court has jurisdiction to order one party to execute a
form (now IRS (Internal Revenue Service) Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) allowing the other party to claim a child
as a dependent for federal tax purposes. Vohsen v. Vohsen, 801 S.W.2d 789 (Mo. App. E.D. 1991).

The client should be advised that, if the judgment of dissolution of marriage is silent with respect to which parent is entitled to the...

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