Minnesotans– Stay Current on Your Child Support or Lose the Dependency Exemption

A divorced taxpayer attempted to claim his child as a dependent exemption on his federal tax return. The taxpayer was not current in his child support obligations when he filed. The former spouse agreed that taxpayer was entitled to claim the minor child as a dependent, but only if the Dollar Signtaxpayer was current in his support obligations.   The tax court cited to the parties’ separate divorce agreement and held that the agreement conditioned taxpayer’s right to claim the dependency on his being current in his support.  Taxpayer was not entitled to claim the exemption when he had fallen behind and was not current in his support obligation when he filed his taxes.  26 U. S. C. 152(e).  Milhalick-Jarosak  TCS 2010-122 ( U.S. Tax Ct. 8/24/10)

Most Marital Termination Agreements contain a provision that allows the parties to alternate claiming the minor children as tax dependency exemptions.  The parent who is paying support has a right to claim the dependency  usually conditioned upon and subject to that parent being current in his or her child support by December 31st of any year in which he or she is entitled to claim the exemption.  If you have such a provision, then make sure that all of your support obligations are current if it is your year to claim a minor child as a dependent tax exemption.   Keep in mind that also means shared healthcare expenses and any other expenses that you have agreed to pay and not just the child support.

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Kate Willmore, Saint Cloud, Minnesota, Divorce, Father’s Rights, Mother’s Rights, Family Lawyer, Family Court Lawyer and Mediation Coach

Call me at (320) 492-3606 or e-mail me via   www.katewillmorelaw.com

Copyright 2016

About Kate Willmore, Esq.

Kate Willmore, Saint Cloud, Minnesota, divorce, custody and family attorney brings over 25 years experience to every client's legal matter. *** Licensed in Minnesota and in California

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