Legal Question in Family Law in Colorado

Re: Child Custody and Tax Deductions

IRS says parent who provides majority of support can claim exemption and presumes the custodial parent is that parent UNLESS the parties agree in writing who gets to claim the exemption or UNLESS there is a court order awarding the exemption. As a practical matter, IRS won't look into it unless both parents try to claim the same child for an exemption the same year. Colorado law now says that court may award the tax exemption based on the same division of child support used in the child support worksheets. For example, if one parent makes 75% of the combined income for child support purposes, they should claim the exemption 3 years out of 4 if there is one child. However, for the non-custodial parent to claim the exemption under Colorado law, even if awarded it by the court, they must be current on the child support.