Tax
Exemption for Dependent Children
Who gets to claim the dependent child/children after a
divorce? First, if you can agree with your ex-spouse as to who gets the exemption
then it is settled if it is in writing. But what about all those situations
where you are going through a divorce or it is not agreed upon in writing,
therefore making it unclear as to who gets to file the exemption concerning the
children. Utah Law has a statute that covers this very situation, Utah Code §
78B-12-217.
Award
of tax exemption for dependent children
(1) No presumption exists as to which
parent should be awarded the right to claim a child or children as exemptions
for federal and state income tax purposes. Unless the parties otherwise
stipulate in writing, the court or administrative agency shall award in any
final order the exemption on a case-by-case basis.
(2) In awarding the exemption, the court
or administrative agency shall consider:
(a)
as the primary factor, the relative contribution of each parent to the cost of
raising the child; and
(b) among other factors, the relative tax
benefit to each parent.
(3) Notwithstanding Subsection (2), the
court or administrative agency may not award any exemption to the noncustodial
parent if that parent is not current in his child support obligation, in which
case the court or administrative agency may award an exemption to the custodial
parent.
(4) An exemption may not be awarded to a
parent unless the award will result in a tax benefit to that parent.” UCA 78B-12-217
(2010)
These
are the factors that court looks to in deciding the tax exemption. If the tax
exemption is not in writing, you may be able to bring this to the court’s
attention through an order to show cause according to your divorce decree. If
you do not a have a finalized divorce decree you can probably bring this before
the court through a motion for temporary orders. Through this motion you can
show how you are either the primary care taker for the child, or if you are not,
how you claiming the children will be to their benefit. Remember, it is quite
persuasive in determining the tax exemption when you are either current on
child support or not. Use those facts to your advantage.
For a motion for temporary orders or for a an application for an order to show cause we charge a flat fee in order for you to better prepare and plan for the cost. We offer free consultations and will take the time to sit down with you to discuss your situation and whether we think we can help. Give us a call today at (801) 475-0123.
EMAIL Attorney Brian Arnold today
*These statements are intended for information only and do not constitute attorney advice.