Can the IRS rules on the child tax exemption allocation be overridden by our state divorce decree, or do federal guidelines automatically give the exemption to the parent with primary physical custody this tax season?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can the IRS rules on the child tax exemption allocation be overridden by our state divorce decree, or do federal guidelines automatically give the exemption to the parent with primary physical custody this tax season?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS divorced separated parents custodial parent Form 8332 divorce decree federal tax law 2026 Google ↗
IRS Publication 504 2025 custodial parent child tax credit release claim child divorce decree Google ↗
- Publication 504 (2025), Divorced or Separated Individuals · irs.gov
- Claiming a child as a dependent when parents are divorced, separated or live apart · irs.gov
- Filing requirements, status, dependents · irs.gov
- 2026 Instructions for Form 8332 · irs.gov
- Publication 501 (2025), Dependents, Standard Deduction, and Filing Information · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS divorced separated parents custodial parent Form 8332 divorce decree federal tax law 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS Publication 504 2025 custodial parent child tax credit release claim child divorce decree OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |