QUESTION
Define the description of "current on child support" regarding tax exemption for calendar year.
Asked on Feb 06th, 2013 on Child Support - Indiana
More details to this question:
i am represented by the State regarding child support for my son. We went to court on 2/4/13 and per the State, they showed him to be in arrears of $580 something as of 12/31/12. Would he be entitled to claim our child as a tax exemption when our divorce degree from 2008 specifically states "father can claim child every other tax year as long as he is current on child support"?
1 ANSWER
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Jeffery M. Haupt Attorney at Law
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There was a change recently to the child supprot statutes that addressed the tax exemption issue. The new law requires that a non-custodial parent be 95% current for the year in which they are claiming the exemption, and they have until January 31, not December 31, to be current.
In your instance you have a decree that says he has to be current on child support. If there is no other language in the decree and the order or decree has not been modififed, then it is simply put that he has to be current on child support to claim the exemption.
Answered on Feb 09th, 2013 at 3:26 PM