Which Parent is Entitled to Claim a Minor Child As a Dependency Exemption For Federal Tax Purposes?

In Rhode Island who is entitled to claim the minor child or children as Dependency Exemptions for Federal tax Purposes? If there is no indication in a Divorce Final Judgment or Decision Pending Final Judgment or Property Settlement agreement as to who is entitled to claim the children as Dependency Exemptions then automatically the parent with Physical Placement / Physical Custody of the minor children is entitled to claim the child or children for Federal Tax purposes. This article is for informational purposes only and should not be a substitute to seeking advice from a Rhode Island...
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