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https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents/dependents-6
Jan 03, 2020 · That rule requires, in part, that the custodial parent sign and provide the noncustodial parent a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent or a substantially similar statement. The noncustodial parent must, then, attach a copy of that release to his or her return in order to claim the child as a dependent.
https://www.hrblock.com/tax-center/filing/adjustments-and-deductions/child-support-and-dependents/
The custodial parent gives up the exemption by signing a Form 8332: Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent. The noncustodial parent must attach the Form 8332 to the return.
https://guides.dss.gov.au/family-assistance-guide/3/1/5/70
A partial exemption may be granted in cases where an individual is collecting child support privately and has a fear of violence, or there is risk of harmful or disruptive effects, or there are cultural considerations to take into account, or there are other exceptional circumstances that make it unreasonable for them to pursue the collection of their full entitlement or to transfer collection method to Child Support.
https://www.avvo.com/legal-answers/reason-that-would-make-a-person-exempt-from-paying-341872.html
Sep 22, 2010 · (3) A parent is a minor. (4) The child’s residence income is below the threshold to qualify for public assistance, and at least one parent has sufficient income to pay additional support that will raise the child’s standard of living above the public assistance threshold.
https://www.answers.com/Q/Who_is_exempt_from_paying_child_support
Jan 13, 2011 · No. SSI beneficiaries are exempt from paying child support (except for past-due support). Child support cannot be garnished from SSI payments. Asked in Custody , Children and the Law , Child Support
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