Form 8332 after age 18

[Jill O]

Once a child turns 18 can a parent turn over the dependency exemption to his ex using the 8332?  The child is a full time student.  The parent can't benefit from the American Opportunity Credit but the Ex could. I believe the answer is NO but I'm not 100% sure. 

[jklcpa]

I think it depends on the child's birthday and when she reached the age of majority and became emancipated under state law to figure out if the child was "custodial" for at least 6 months of the year.  Take a look at pub 501, page 14 "emancipated child" and the examples #5 and 6 on the next page.

Reg. 1.152-4(d)(1) defines child as custodial of neither parent if child is emancipated under state law.

[Jill O]

Thanks Judy.  I appreciate your help with this.

[NECPA in NEBRASKA]

I never thought about the legality of the 8332 with the IRS after the age of majority. The age of majority in Nebraska is 19, but I just had an ex sign one for my client, because they were both agreed in their decree to alternate until the child received his bachelor's. The child could not claim himself, because he had no income.