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

  • I was incarcerated in july of this year and was released just recently, during that time my wife and 2 children had moved to kansas I am most likely to file for divorce and will be seeking joint custody. I am planning on having the kids for their summer break and winter breaks.Since she is out of state what is the procedure for this to occur and what must I file,also will she have to come back to Arizona for the proceedings or can she remain in Kansas?
  • once the court granted joint legal custody does it ever expire? its been six years
  • What is the difference between legal custody and sole legal custody?
  • My daughter is refuseing to go to her Dads for Thanksgiving.Itryed to talk her into going but she refuses. She toled her father she does not want to go. He's threatening cort, saying she has no rights and her opinion don't matter. I toled him she is not a baby anymore she does have her own mind,and her opinion does matter she is a person too We do have quort papers but there from when she was a baby She is now a preteen. I don't feel right forcing her to go when she is flat refuseing i toled her she can stay home if she dont want to be there that bad.am i right? Or wrong?
  • I need help with custody of nonparent information.

  • .I have a four month old son.the father took him I never bring them back nobody has legal custody over him in the fighters on drugs I can prove it
  • If I have full custody does that mean I will be the one to name my child when they are born ?
  • While I was with my Mom at her boyfriend's house in CA, my friend and I walked in on them watching porn in the living room. They didn't hear us come in so she doesn't know that I know. I told my Dad and he is trying to decide how to handle this. I want to know (and so does my Dad) if this is reason enough for my Dad to get sole custody. Now they both have joint physical custody. Has a crime been commited and how will the courts view this event? Thank you.
  • I never married my son's father. We have agreed that he stays with me Sun pm through Thur am. Thur am through Sun evening he stays with his father. His father has been very confrontational with me on several occasions when he picks him up. The pick up/drop off location is my parents house because it is a halfway point. I also have witnesses on how he treats me. I am concerned that he will use the fact that he works for the AZ DOC to gain credibility over me and try to take our son from me simply because he is angry with me. What legal action can I take to ensure that he abides by our agreement
  • I have custody of my 2 girls. I live in Colorado and their Dad lives in Texas. His last visit he had the girls for 8 weeks over summer. He decided he did not want to return them and got a restraining order against me stating that I did not provide medical and dental care for my children. His support payments just went up. I had to hire an attorney in Texas to get my children back. They are home but he continues to cause trouble by calling CPS. They came out and found nothing wrong and left. He wants them again in Nov. how do I protect myself so he does not do this all over again.

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