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

  • MY DAUGHTER'S MOTHER FILED FULL CUSTODY OF OUR CHILD. SHE LIED TO THE JUDGE AND I WAS NOT AWARE OF THE COURT DATE. WHAT CAN I DO SO THAT I CAN SEE MY CHILD? I AM LOST FOR WORDS. CAN YOU PLEASE POINT ME IN THE RIGHT DIRECTION? I CAN BE REACED VIA EMAIL AT [email protected]
  • I am the mother to a 10 yr old whose biological father is absent and my ex and I are in agreement that we want my ex to have equal joint custody and we dont know how to do this. What are the steps we need t take? Previously I had all the information but this has since expired.
  • I have a 5 year old son who I've been taking care of with the help of my now husband he has been around for 4 years now, my son calls him dad, his biological dad has been absent all 5 years up until now and has been coming around for about a month a half now and there has been some dis.agreements, what rights does my husband have when it comes to my son
  • It has been almost 7 weeks since my child custody trial and we still don’t have a decision. What’s the expected time frame for a judgement? My ex and I do not agree at all. I am rhe only party who provided any evidence. What should I do if anything? Thank you.
  • I have two boys ages 8 and 11 they are with me 50% of the time and my ex wife their mother the other 50 5 of the time. this was established in the divorce papers. Their mother has a new job theat requires her to work 12 hour night shifts. I have offered to take the boys duing these times and was denied by their mother. I have since requested the names and contact info of the individuals who will be watching them during these times and was denied this information by the mother as well. My question is- What are my rights and what can I do to insure that my boys are properly cared for?
  • I got granted temporary sole legal decision making of my daughter but during this case I got into a car accident with my other daughter, I was not the driver or passenger and had no illegal part in this accident. Now my daughters father is telling me he has temporary sole custody and I cannot see her at all. He has domestic violence and was told that sole custody was not an option in our case for him. He got a lawyer and we made a settlement so it would be easier for me because the accident ruined everything with my life and I signed it but she told us that we needed to get it notarized.
  • how can i file for full custody of my son if the father will not take the DNA test and lives in another state.he has been served his papers to take the test.
  • i need to know if it is legal for my husband to keep my kids away from me. were in the middle of a divorce and there is no custody order what can i do?
  • If the father is out of work, behind on child support and does not have a vehicle, does this effect his rights to decisions and time with the child, of 4 years of age?
  • I share joint custody of my son with my ex husband. We agreed to a parenting schedule at the time of our divorce 2 yrs ago. Now, I'm engaged and will need to modify the parenting schedule. Can my ex prevent me from moving 100 miles away to live with my new husband when our original order read "must remain 25 miles or less". I have a job lined up as well. How much notice do I need to give to move with our son to our new home?(I have physical custody)

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