Legal Question in Family Law in Ohio
tax exemption
divorced in ohio 1994: shared parenting custody: i'm custodial parent: we agreed non-custodial parent has right to claim child for taxes: but in arreares: magistrate is saying right should be to whomever needs the exemption for taxes: have found no online case study/precedent: state code only says ''judge may consider..'' but gives no allowance for arreares. where/what may help me to get the right to claim child for taxes? and i remarried, sometimes we file joint/ single. do you claim his income to establish who needs the deduction?
thank you
1 Answer from Attorneys
Re: tax exemption
Under IRS regs., the exemption belongs to whoever provides more than 50% of the total support to the child for the year. If the decree is silent, then that is what controls. Is there a provision in the decree that prohibits the party in arrears from claiming the exemption? It seems inequitable to allow that, in the absence of the agreement of the parties.