Legal Question in Family Law in Washington

Past Due Child Support & Child Tax Deduction

In our child support agreement it says pertaining to income tax deductions ''The parties shall alternate years, the mother shall claim the child in the even years, and the father in the odd. The father must be CURRENT in his child support payments to claim the child.'' What is considered current? The father owes $153.00 past due support & still claimed the exemption. He thinks that current just means not really past due. Is this correct?


Asked on 1/31/05, 11:03 pm

1 Answer from Attorneys
Gary Preble Preble Law Firm, P.S.

Re: Past Due Child Support & Child Tax Deduction

My belief is that it means that his support has been all paid with nothing unpaid. The relevant point in time is usually considered the end of the year. One could perhaps make the argument that if there was any support due and unpaid at the time of filing, there would be no right to claim the exemption. But the more logical position would be that he was current at the end of the year for which he is claiming the exemption.

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Answered on 2/01/05, 1:19 am


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