Under Florida law, s.61.30(11)(a)(8), Fla. Stat. (2014), a non-custodial parent who is not current in his or her child support obligations loses any entitlement to the dependency exemption for each year that the child support obligations remain unpaid. If the custodial parent has already executed a release for a tax year in which the non-custodial...
Under current IRS regulations, the custodial parent, defined as the parent having the most overnights during the calendar year with the qualifying child, is entitled to claim the dependency exemption for a qualifying child. An exception to this general rule is recognized when the custodial parent releases his or her claim to the dependency exemption....
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