This is not currently correct. Only a pre-1985 decree can determine who gets the exemption without an 8332. A pre-1999 decree can be used as a substitute for the 8332. Who is the custodial parent is determined by nights over, exactly like FAFSA.
This is not currently correct. Only a pre-1985 decree can determine who gets the exemption without an 8332. A pre-1999 decree can be used as a substitute for the 8332. Who is the custodial parent is determined by nights over, exactly like FAFSA.