Legal Question in Family Law in Connecticut
Definition of ''Minor'' as it relates to tax exemption
My husband's divorce decree stipulates that he and his ex will alternate taking tax exemptions for their ''minor'' children. They have 3 - current ages 21, 19 (as of 12/25/04) and 14. They oriinally alternated as 2 one year, 1 the next.
The 21 year old is no longer at issue as he is not a student. So in 2002 we claimed the 19 year old and last year claimed the 14 year old. This year we should claim the 19 year old.
However, the question has come up related to the 19 year old, who is a full time student. His ex claims that because he is no longer a ''minor'' that my husband is no longer entitled to claim the 19 year old and she took both the 19 and 14 year olds as exemptions this year.
I might mention that when the 19 year old turned 18, my husband was no longer required to pay child support, but opted not to reduce his payment since the child was still in school.
Is she correct?
1 Answer from Attorneys
Re: Definition of ''Minor'' as it relates to tax exemption
I haven't seen the decree, but unless there's some language in there that defines "minor" as someone for whom he is still liable to pay child support, my bet is that you still split the deduction so long as the minor is eligible to be taken.