Last-minute tax law change on who gets child exemptions, and how

Legislation enacted Dec. 21, 2005 in response to the hurricanes made a last-minute change in the definitions of "custodial parent" and "noncustodial parent" for purposes of exemptions, child tax credits, child care credits, head-of-household filing status, and other child-related benefits and provisions, BNA's Family Law Reporter reports.

Another change: noncustodial parents claiming exemptions will once again have to attach to their returns a Form 8332 or other statement signed by the other parent.

Family Law Reporter says that the details of all this are included in the new Form 8332.