questions & answers

Question: I am currently paying my arreaarages for child support, but was awarded to claim my daughter in odd years. In 2005, she would not let me take the deduction and again this year; telling me because I am not current that I cannot claim her. Is this true? If yes, what is the statute? If no, what steps do I need to take that she is not following a court order?

Answer:

This site provides general legal information. The following information may prove helpful in finding an answer to your question. To find out how laws apply to your specific situation, you are encouraged, to discuss this matter with an attorney.

The Arizona Child Support Guidelines were adopted by the Arizona Supreme Court for actions filed after October 31, 1996.  The Guidelines are found in the Appendix to Arizona Revised Statutes, § 25-320.

Section 27 of the Arizona Child Support Guidelines states as follows:

Federal Tax Exemption for Dependent Children:

"In any case in which the current child support obligation is at least $1,200 per year, there should be an allocation of the federal tax exemptions applicable to the minor children which as closely as possible approximates the percentages of child support being provided by each of the parents. If it is determined that a party who is otherwise entitled to the dependency exemption based upon the above percentages will not derive a tax benefit from claiming the dependency exemption, the exemption should be allocated to the other party. The allocation of the exemptions shall be conditioned upon payment by December 31 of the total court-ordered monthly child support obligation for the current calendar year and any court-ordered arrearage payments due during that calendar year for which the exemption is to be claimed. If these conditions have been met, the custodial parent shall execute the necessary Internal Revenue Service forms to transfer the exemptions. If the noncustodial parent has paid the current child support, but has not paid the court-ordered arrearage payments, the noncustodial parent shall not be entitled to claim the exemption."  (Emphasis added)

. . .

"For purposes of this section only, a noncustodial parent shall be credited as having paid child support that has been deducted on or before December 31 pursuant to an order of assignment if the amount has been received by the court or clearinghouse by January 15 of the following year."