New Rules for Divorced or Separated Parents

Continuing our series of posts about new rules in estimated taxes for 2009, this post is for divorced or separated parents.

According to the IRS, new for 2009:

A noncustodial parent claiming an exemption for a child can no longer attach certain pages from a divorce decree or separation agreement executed after 2008. The noncustodial parent will have to attach Form 8332 or a similar statement signed by the custodial parent whose only purpose is to release a claim for exemption.