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Dependency Exemptions

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Probate Court has Authority to Allocate Federal Dependency Exemptions.  After a divorce trial, a Probate and Family Court judge ordered that the non-custodial parent father is “entitled to claim both the unemancipated children as dependents on his state and federal tax returns…” The mother who was the custodial parent, appealed, arguing that a state court judge has no authority to allocate federal tax exemptions.  The Appeals Court disagreed, citing in support two cases: Bailey v. Bailey, 27 Mass.App.Ct. 502 (1989) and Department. of Rev v. Foss, 45 Mass.App.Ct. 460 (1998).  Notwithstanding mother’s arguments, subsequent amendments to the tax code have not changed the “vitality” of those cases, the Appeals Court noted.  The appellate court did note a technicality that drafters should keep in mind – the Probate and Family Court should have placed an affirmative obligation on the mother, i.e. by directing her to execute and deliver to the father Form 8332 releasing her claim to the exemption.   Iv v. Hang, 83 Mass.App.Ct. 598 (May 14, 2013)