Tax Exemptions and Child Support

A client recently asked if he could claim the tax exemptions for the children since he was current on his child support.
The answer to this question is generally no, but court orders will frequently allow payers of support to claim the children (or some of them) as dependents if they are current with their child support obligation at the end of the year.   Attention to this issue at every stage of your case will guarantee the best outcome for both parents.  Assigning the dependency exemptions to the parent that can make the most of them requires some knowledge and experience with the Internal Revenue Code.  The parties should try to work together to achieve an outcome where they pay the least possible income tax and in that way free up more of their resources to provide for their children as they see fit. Your attorney should have that knowledge and experience and be able to assist you in achieving the best possible outcome.
When you have an order allowing you to claim your children, you will need to pay your obligation in full before December 31.  This will allow you to be certain you may claim the exemption(s).    You might want to contact the Friend of the Court to ask for a printout showing the balance as December 31 approaches.  Your attorney can assist you with this as well.  Should you have a question about Income Tax Exemptions in your Child Support case contact the law firm of Damon, Ver Merris, Boyko & Witte, PLC. We are here to help. – Curtis R. Witte