Child Support 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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Who do you contact to see if there is a child support order against you? Is there an online search engine by name or SSN?
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When my ex husband and I were going through a divorce proceeding the child support amount was so minimal that the judge decided to not award support. Now, however, the child support is needed due to change in finances. Would I submit a new case or would I submit a modification case?
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Do I have to pay arrears if the child's an adult & her & her mother move out of the country?
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Is it possible to have the court order my to provide receipts on what the child support is actually spent on?
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My sister in law is pregnant and not married. She does not wish to be with the babies father and will be doing a paternity test when the baby is born. If the test comes back that he is the parent, does she have to make the babies last name the same as his in order to get child support? If he signs his parental rights away, does he still have to pay child support?
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I went to mediation and was order to pay child support. I would like to know if Az combine's income if the other parent is married. I forgot to ask i live in Ca
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What do I do? The father of my child lied under oath about how much he makes working and how much he helps support our child and the judge did not ask for any type of paperwork of information to support what he claimed?
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My son is 18 and will graduate HS next spring. He has already been accepted to ASU west and will live at home since it is so close to the house. Can I have my ex continue to pay child support if he is in college and living at home?
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Does a mom receiving child support get penalized for being a stay at home mom? As well if I'm paying support to other children out of state can that be included on the child support work sheet?
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How can I turn my ex over to the dead beat parent program? He refuses to pay his child support and owes around 36k
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