There is sometimes a disconnect in the handling of dependency exemptions and related tax credits between what courts advise a taxpayer to do and what the Tax Code actually permits.

This can be a source of inequity to taxpayers, particularly in the case of divorced parents. These problems commonly surface when determining who is entitled to take the dependency exemption, the child and dependent care credit, the child tax credit, the earned income credit, and head-of-household filing status, noted Robbin Weiner, CPA, of Dayton, N.J.-based E. Martin Davidoff & Associates.

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