As a general rule, a parent is entitled to claim his or her child as dependent(s) for federal income tax purposes if more than half of the child(ren)’s support comes from the parent. IRC § 152(e)(1). The entitlement to this exemption can be changed by agreement between the parents. IRC § 152(e)(2). The other parent must execute IRS Form 8332, “Release of Claim to Exemption for Child of Divorced or Separated Parents,” or a similar statement. This release may be for one specific year or a number of specified years. Federal law also provides a federal income tax credit for dependent children. IRC § 24.
The court may order the parent receiving child support to execute a waiver of the dependency exemption if the other parent is current in support payments. See Florida Statute §61.30(11)(a)(8). In fact, in entering a final judgment awarding dependency tax exemption, Courts must require that exemption be conditioned upon payor being current in his or her support obligations. See Abramovic v. Abramovic, 188 So.3d 61 (Fla. 4th DCA 2016) The court may also consider the impact of the dependency exemption in adjusting child support awarded under the guidelines. See Florida Statute §61.30(11)(a)(8).
If you have questions about child support or whether you can claim your minor child as dependent, it’s best to ask a qualified family law attorney. Schedule a consultation with one of our attorneys today to review the issues of your position, the legal options you may have, and certain rights that pertain to your unique situation.
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