I came across this excellent article in The Balance that provides an overview of various options for filing taxes depending on whether your divorce was legally finalized or is still in progress. As part of this overview, the article provides information about the IRS tie-breaker rules for determining which parent gets to claim a child as a dependent.
One thing that the article did not touch on, that I believe is essential, is how child support impacts parents’ qualifications to claim a child as a deduction on their taxes. This impacts many of my clients. As always, in Arizona, parties should, first and foremost, review their specific court orders for clarification on this matter for their particular case, and if you have any questions, consult with your attorney. Also, it is prudent to consult an accountant or tax advisor regarding your specific situation, as family law attorneys do not provide any tax advice.
The Arizona Child Support Guidelines, Section 27, provides that a parent who is not current with his or her child support payments by December 31st may be precluded from claiming a child as a dependent. As with all cases, it is important to check your specific court orders for decisions in your personal case. Additionally, the court can deny both current and future ability to claim a child as a dependent when there is a history of nonpayment of support obligations. Finally, a parent may need to obtain IRS Form 8332 to file with the tax return.
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Jason Castle is a family lawyer who specializes in high-conflict cases. He's also a former prosecutor & social worker. Hear his latest divorce thoughts!