Legal Question in Family Law in Utah

Dependency Exemption

The IRS issued final regulations in July 2008 that states, ''State courts may not allocate the exemption''. It also says ''Federal code, not state law determines who can claim the child''. How come state courts don't abide by this (by forcibly taking the exemption from CP and giving it to NCP) and has this been tested since the Final Regs. were passed?


Asked on 1/13/09, 9:53 pm

1 Answer from Attorneys
Cory Wall Cory R. Wall, Attorney at Law, P.C.

Re: Dependency Exemption

I'm not sure where you obtained your information but it is inaccurate. Section 152 of the tax code clearly provides a special rule for divorces. Under the tax code, a state court may, in fact, allocated the dependency exemption to divorcing parents.

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Answered on 1/15/09, 12:42 pm


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