Tax exemption after child reaches 18


#1

Separation Agreement states that spouse A has the right to claim child as an exemption on spouse A’s taxes.
Child reached the age of 18 last year (2010) and just graduated from high school, triggering an end to child support obligation.
Child has lived with spouse B full time since January 2011, and most likely will live with spouse B for the remainder of 2011.
Child is now a full-time college student, meaning she may still be claimed as a dependent. Under IRS rules child qualifies as B’s dependent child.

Question:
Did spouse A’s right to claim the exemption terminate when the child reached the age of majority?
Who get’s the exemption for child in 2011?

Thanks!!


#2

It depends on what the agreement says, but if it allows “A” to claim the child for so long as the child is eligible, “A” would still have the right to do so, per the agreement even if the child lives with “B”.