When a court is determining custody and child support issues in a case, the court also has the power to determine how to allocate the right to claim a child as a tax dependent on federal and state income taxes. If the court makes no specific finding regarding who claims a child each year, the IRS tax code will govern which gives the right to claim a child as an exemption to the parent with primary custody. However, Minnesota courts have the right to allocate this right to a non-custodial parent if the court decides to do so.

It is important to take into consideration who will claim a child as a dependent for tax purposes each year in dissolution and custody matters. Even unmarried parents may have this issue addressed as part of a custody and parenting time action or child support matter. Minnesota courts seem to favor alternating the right for the parties to claim a child each year where the parties have only one child and giving each party the right to claim at least one child if there are two or more. At our law firm, we also try to assure that if our client is a recipient of child support that there is language in any final order that requires the party with a child support obligation to be current in his or her support obligation at the end of tax year in order to be able to exercise a right to claim a child as an exemption.

Advising our clients regarding tax dependency exemptions with regard to their minor children is a small but very important part of how we help our clients understand the full impact of all aspects of their case.

Cooper Law, LLC is also unique because we offer sliding scale fees for people of modest means and our attorneys have years of experience. Call us at (612) 568-4529 for a free telephone consultation today.