![Harold Goedde](https://www.taxconnections.com/taxblog/wp-content/uploads/H-G-6.2-18.png?resize=90%2C90&ssl=1)
This article will discuss the requirements to claim a child as a dependent and the requirements for a non-custodial parent to claim an exemption. It also discusses the ”tie breaker” rule, voluntary release of the exemption by the custodial parent to the non-custodial parent, and a recent Tax Court decision that dealt with this issue.
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