Tax Dependency Exemption in California Divorce

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, P.C. for a free consultation. (805) 422-7966

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