Which tax provisions control the release of Form 8332 for child tax exemption claims when a non-custodial parent is current on support arrears?
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The searches the AI actually ran for this prompt.
SEED QUERY
Which tax provisions control the release of Form 8332 for child tax exemption claims when a non-custodial parent is current on support arrears?
1 real search · 1 real-search pass
IRS Form 8332 release noncustodial parent child tax credit child support arrears condition state law 26 USC 152(e) 24(h)(4) current support arrearsGoogle ↗
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Searches and sources
ChatGPT1 real searches · gpt-6
IRS Form 8332 release noncustodial parent child tax credit child support arrears condition state law 26 USC 152(e) 24(h)(4) current support arrears Google ↗
- 26 CFR § 1.152-4 - Special rule for a child of divorced or separated parents or parents who live apart. | Electronic Code of Federal Regulations (e-CFR) | US Law · ec2-174-129-226-102.compute-1.amazonaws.com
- 26 CFR § 1.152-4 - Special rule for a child of divorced or separated parents or parents who live apart. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Child tax credit 2 · irs.gov
- Dependents · irs.gov
- Form 8332 (Rev. December 2025) · irs.gov
- Publication 501 (2025), Dependents, Standard Deduction, and Filing Information · irs.gov
- Publication 504 (2025), Divorced or Separated Individuals · irs.gov