Claiming child as dependent for tax purposes.
Requires a court to specify in a child support order which parent of a child may claim the child as a dependent for purposes of federal and state taxes. Establishes factors the court must consider in determining which parent may claim the child as a dependent. Requires a court that specifies that the noncustodial parent of a child may claim the child as a dependent to order the custodial parent of the child to take all actions necessary to release the custodial parent’s claim to the exemption in the manner required under federal law. Requires the court to order a parent who is ordered to pay child support to meet certain other requirements before the parent may claim the child as a dependent. Provides that a prosecuting attorney or private attorney who contracts or agrees to undertake activities required under Title IV-D is not required to mediate, resolve, or litigate a dispute between the parties relating to the assignment of the right to claim a child as a dependent for federal and state tax purposes.
2011 HB 1427 Claiming Child as Dependent for Tax Purposes [PDF]
2011 HB 1427 Claiming Child as Dependent for Tax Purposes
Leave a Reply
You must be logged in to post a comment.
No comment yet