Child Custody Article
Federal and State Tax Exemptions for Dependent Children: Who gets to claim them?
The Guidelines provide two options. The first is an agreement between the parents. Usually, this will happen when the parents come to an amicable settlement on all issues. If the parents are already struggling to compromise on other issues, do not be surprised if the opposing party will not agree to your tax dependency proposal. However, it is a possibility for an agreement to be reached. If the agreement is reached, the parents can make any plan for the tax dependency exemption. There are no requirements.
If the parties cannot agree, then the Guidelines provide a formula for determining who will claim and when they will claim. The formula is based on each parent’s proportion to the parties combined adjusted gross income. The formula also does not allow for a parent to claim more than four years in a row. Lets look at some examples to understand how the formula works.
Example 1: Dad makes about $60,000 annually. Mom makes about $40,000 annually. Their combined gross income is $100,000. Dad’s share of the income is 60%, which equates to 3/5. Mom’s share of the income is 40%, or 2/5. Thus, Dad will get to claim the minor child every 3 out of 5 years, and Mom will get to claim the child every 2 out of 5 years.
Example 2: Pretend that in the above example, the parties only have 1 child. Say they have three children now. The parents could continue the pattern as discussed above for all three children. Now if Dad’s income was 33% of the total income or 1/3 and Mom’s income was 67% or 2/3 and they have three children, they could do a similar pattern, or Dad will always claim two children, and Mom will always claim one child. There is some flexibility here.
There are a number of other examples that can come from this formula. Just remember, it depends on the proportion of the parties combined adjusted gross income. Another piece of advice is that the child support worksheets will give you a recommendation as well. So if you are not good at doing math, just take a look at the child support calculator and see what that recommendation is.
Overall, the tax dependency exemption should not be complicated nor cause conflict between the parties. This is why there are guidelines in place to settle those conflicts. However, I do recommend that if you and the other parent are capable of coming to an agreement on your own terms, it will usually be better for you both, and you will feel better about the results.
Contributing Attorney: Billie Tarascio litigates family law and domestic violence cases at Modern Law.
Comments:
QUESTIONS
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Me and my wife are getting a divorce we have one kid together, we both have same equal rights but my wife is trying to take my son from me, she has no job no high school education, she's still an independent living with her parents who are on section A she can't even live there. Me on the other hand I have a job as a local truck driver I have a place and support my son and buy him everything she does not how can I get full custody I love my son and I want the best for him she has criminal and medical history I am cleanot and healthy how can I get what's best for my son.
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Hi I recently split with my mother of my children back in jan 2014. It is now Aug 2014. Ive been back and forth to AZ from CA every month except for june. She refuses to let me see my kids unless she is present. My last trip to visit my kids she said id never she them again and would be taking me to court. I moved to california in April because I had a support system out here. Ive finally gotten a job and will start in 2 weeks. What are the necessary steps on getting custody over my children?
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I am currently incarcerated and have joint custody of my adolecent boys. My ex has refused to allow me to see my boys even before my conviction. I have testimony that the boys have said they will not have anything to do with me bacause their mom will get mad. have I lost my parental rights by my incarceration and can I do anything to get visitation time with my children. I am so sad over this.
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My daughter's mother is not following our child care plan. Specifically she is taking my daughter out of town during my holiday time. Can I request a hearing and what do I file to get the hearing.
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Hello I have a 6 year old daughter in which her biological father has not seen since she was 2 years old. He also has never helped with any support towards her the only contact they have is via the phone when she sees her grandparents. He will not sign the passport papers to allow me to travel with her outside of the country. I just want to have legal rights over my daughter what do I need to do, to accomplish this?
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DCS gave me full custody of my son. Can mom come and try to get him from me???
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My parents were never married and my mom recently got married I was wonder if her husband has any custodial because they are married. Or does he only get rights if my father gets his parental rights revoked.
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can a grandparent with temorary sole and legal custody give the child to a foster home when there is a birth parent able and wanting to care for them? would the courts allow this? (the parent is in another state.)
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The father of my children had sole custody, and he committed suicide. I am wondering if I need to file for custody or if it automatically reverts to the mother. The children are with me, and have been since the incident. i have the death certificate and have filed at the social security office. I just feel funny not having anything that says I have custody. Should I file a modification or is it a waste of time?
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I have a 10 year old daughter that I have sole custody of- I never married her biological dad. I have since married and wanted to know if that would then make him a legal guardian of my daughter?
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