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.
