Dependency Exemption for Children

Dependency Exemption for Children

Who Gets to Write Off the Kids for Tax Purposes?

After a divorce has been finalized, the question frequently arises about who gets the dependency exemption for children on his or her taxes. To be clear, only one parent can claim the child as a dependent in a given year. Deciding who gets the exemption, however, can sometimes be a difficult issue to resolve.

At Stange Law Firm, PC, our lawyers dedicate their entire practice to family law. We represent clients throughout Missouri, Illinois, Kansas and Oklahoma in all aspects of divorce, child custody, child support, spousal support, property division and many other issues. We have a complete understanding of tax law as it applies to divorced couples, and you can count on us to help you through even the most complex matters.

Determining Who Gets the Exemption

In some cases, parents will include a provision in the divorce agreement indicating who will get the exemption. Sometimes they agree to take the exemption in alternate years or that one parent will have the exemption permanently. In the absence of such an agreement, Internal Revenue Service rules state that the parent who provided the greater amount of support to the child over the course of the year gets the exemption. In the majority of cases, this is presumed to be the custodial parent.

It is possible, however, for the noncustodial parent to claim the exemption provided that the following criteria are met:

  • The parents must have been divorced and living apart for the last six months of the year.
  • The noncustodial parent must have provided more than half of the child’s support for the year.
  • The child was in the custody of either or both parents for the greater portion of the year.
  • An IRS Form 8332 is signed by the custodial parent releasing his or her claim to the exemption and attached to the noncustodial parent’s tax return.

Contact an Attorney in St. Louis, Columbia, Kansas City or Springfield, Wichita, Tulsa and beyond in Missouri, Illinois, Kansas, or Oklahoma

Contact us online or by phone to schedule a confidential consultation at any of our convenient locations throughout the area including offices in: St. Louis, Columbia, Kansas City, Springfield, Wichita, Tulsa and beyond.

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Helpful Information On Child Support Matters

On our webpage, we also have pages on various other topics involving support that might be helpful to you, including the pages below and those on our menu:
Missouri child support calculator
If you are looking for a child support estimate in Missouri, we have a sample Form 14 on our webpage that can help give you a general idea in terms of child support numbers for your case.
Illinois child support calculator
If you are interested in obtaining a child support estimate in Illinois, on our webpage, we have a sample Illinois child support calculator. This might be helpful in terms of giving you a general idea of child support in your case.
Kansas child support chart
If you are interested in obtaining a child support estimate in Kansas, we have a simple chart on our webpage. This might be helpful in giving an approximation.
Oklahoma child support chart
If you are interested in obtaining a child support estimate in Oklahoma, we have a simple chart on our webpage. This might be helpful in giving an approximation.
Informational support videos
We have information child support videos from some live seminars that we have hosted on our webpage that you can view.
Child support emancipation
If you are interested in know how child support emancipation works, we have information on our webpage that you can view.
College education and child support
The cost of college and university education can be an important component of child support in divorce and custody cases. Our lawyers can assist if the cost of education is an issue in your case.
Modification of child support
In some cases, the court has issued a child support order. After the passage of time, it might be important to seek a modification where there have been changed circumstances of a substantial and continuing basis. You can discuss this with our lawyers if you think a modification might be appropriate in your case.
Modification of spousal support (alimony/maintenance)
Spousal maintenance can be ordered at the conclusion of a divorce. In some cases, the parties might need to seek a modification and/or termination of a maintenance order. Our lawyers can assist in many instances.
Daycare and child support
In divorce and custody cases where there are young children, the cost of daycare or childcare can be an important issue. Our lawyers can help you work through these issues.
Dependency exemptions
The dependency exemptions can be important for many divorcing parties or unmarried couples. Our lawyers can represent you in these circumstances.
Division of Child Support Enforcement
Many child support matters end up being addressed through state administrative agencies. Our lawyers can help represent you before state child support agencies.
Wage withholding orders and garnishments
In some cases, child support can be paid either through a wage withholding order or garnishment. Our lawyers can help you navigate the process.
Serving the St. Louis Metropolitan Area, Kansas City, Columbia, Springfield, Wichita, Topeka, Tulsa and Beyond in Missouri, Illinois, Kansas and Oklahoma

From our webpage, you can also read articles about family law, view informational videos, seminar videos, listen to our podcast, download our mobile application or view support calculators for MissouriIllinois and Kansas.

If you are looking to find and hire a child custody lawyer, contact us online or by phone to schedule a consultation at any of our convenient locations.

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