Tax Dependency Exemption in California Divorce

Tax Dependency Exemption in California Divorce

By Marcus Morales on Mar 01, 2018 in Articles, Child Custody , Child Support, Spousal Support

Who gets to the claim the tax dependency exemption in California during a divorce case?

The parent with whom the child resided with for the longest period of time during the taxable year gets the exemption. See IRC § 152(c)(4)(B)(i); Bjelland v. Commr., TC Memo. 2009-297, aff’d Knochelmann v. Commr. (6th Cir. 2011).

If both parties spend an equal amount of time with the child, IRC §152(c)(4)(B)(ii) provides the party with the higher AGI (Adjusted Gross Income) is entitled to the dependency exemption.

If you are going through a divorce in the Santa Barbara area, call Morales Law for a free consultation. (805) 845-5405.

Ask a Question

* Required



Clients Are Saying:

This lawyer fought for every inch in my personal injury case. In the end, it paid off with a large verdict. A verdict that other lawyers said we couldn't get. He is not afraid to take cases to trial and go to bar for you. I would recommend him. He always gets back to me in a reasonable amount of time after I call. Highly recommended.

Featured Article

Take Our Information With You



Print Friendly and PDF