Other Family Issues 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 child is a newborn and in childrens hospital he has gotten taken from my care if I want to see him at the hospital til can I go see him even if hes in states custody
-
My son is 22years old and is Developmentally Disabled. Is there a free or low cost service that can help with obtaining guardianship to protect his interests? He is agreeable to the guardianship (I am his mother), but our financial situation does not provide additional means to retain a lawyer to pursue filing for guardianship.
-
Am I legally required to return an engagement ring after the wedding has been called off?
-
I'm 29 citizen of phoenix az. I have been thru a violent abused on my age of 8.9.10. Thru 16 . My dad was a domestic violence and and my mom let him violence fighting like I was another man, not his son.i help them with my five brothers younger, and clean up everithing . My dad was a violent person he have record even in mexico. Too violent with me and discriminate of been gay and much more staff. Do I have a right. He never help me . Never do nothing for me. He trough me from his house having no place to go after a remodel everithing. And didn't pay me nothing,can I take them to court for thi
-
My husband has left me and moved to San Diego. He has left me with all the bills to pay. I am going to be evicted myself if I don't pay rent by the 16th. Can I get any help for abandinment?
-
Mom and Dad never divorced, dad past in Jan. '13. We are six siblings same parent's. Dad had a live in spouse for about 25 years and he may have added her name to both his houses and cars. Is mom entitled to his social security money and assets?
-
Is there any way to evict my 18 year old brother from my parents house?
-
My boyfriend and I are of legal age, and my Parents filed a restraining Order. What are my Rights and can they do that?
-
My ex husband has stopped paying me spousal maintenance. He quit m his job and is now saying he has applied for disability. He lives out of state. What can I do.?
-
I am looking for the legal term used in court to have the other party speak for themselves and not the attorney.
STORIES
LegalLEARN
-
Free & Reduced Fees Legal Aid Resources
Click Here to apply online, or call
866-637-5341.
FIND LEGAL HELP
- Please select your county of residence below.
OTHER LEGAL RESOURCES
-
State Bar of Arizona
www.azbar.org -
Maricopa County Bar
www.maricopabar.org
Referral number 602-257-4434 -
Pima County Bar
www.pimacountybar.org
Referral number 520-623-4625 -
National Domestic Violence Hotline
800-799-7233 -
Bankruptcy Court Self Help Center
866-553-0893 -
Certified Legal Document Preparer Program
Link
ORGANIZATIONS
- Volunteer Lawyers Program - Pima County
View full description - Florence Immigrant and Refugee Rights Project
View full description - Family Lawyer's Assistance Project (FLAP)- Phoenix
View full description - DES Division of Child Support Enforcement - Phoenix
View full description - Gila County Housing Dept.
View full description
RELATED ARTICLES
Where to Find an Attorney for Specific Legal Advice
How to Represent Yourself in Maricopa County Part 1: Initial Filings
How to Represent Yourself in Maricopa Family Court Part 2: Default Through Discovery
Services Offered by Arizona Department of Child Support Services (DCSS)
Child Support and Disabled Children Becoming Adults