Legal Question in Family Law in Oregon

Re: Re opening divorce papers

I think you are referring to the question of which parent can claim the child as a dependent for income tax purposes. This issue is ultimately controlled by federal law, not by what you divorce decree says.

In essence, if you are entitled under the federal tax law to claim the child as your dependent, a state divorce court judge cannot deprive you of that federal right.

Under the applicable federal income tax law, the divorced parent with whom the child resides for the majority of the overnights during the year is "deemed" as the parent who is entitled to claim the child as his/her dependent (regardless of what the divorce decree says).

The federal law goes on to allow the parent otherwise entitled to claim the dependency exemption to "transfer" the right to claim the exemption to the other parent, usually by signing IRS Form 8332. BUT YOU CANNOT BE FORCED OR ORDERED to do so. If done, it must be by voluntary choice.

So....... You do not need to "reopen the divorce" in order for you to claim the child as your dependent. Just go ahead and do it (assuming you meeting all of the federal tax code requirements that entitle you to claim the exemption).

LDG