Which document typically outlines the terms regarding dependency exemptions in divorce cases?

The document that typically outlines the terms regarding dependency exemptions in divorce cases is the final divorce decree. This decree is a formal legal document that finalizes the divorce and includes various essential terms and conditions, including the custody arrangement and responsibilities regarding children.

While the temporary support order addresses immediate financial support for a spouse or child during the divorce process, it does not generally cover long-term tax ramifications, such as dependency exemptions. Similarly, a child custody agreement primarily focuses on the allocation of time and responsibilities between parents regarding their children but does not usually detail tax implications.

Tax return forms are specific to financial reporting for individuals and do not establish or define the legal agreements made between parties regarding exemptions. Therefore, the final divorce decree is the appropriate document to clarify the mutual agreement on which parent can claim the dependency exemption for tax purposes after the divorce is finalized. This designation can have significant financial implications for the parties involved, making it essential to articulate in the divorce settlement.