Claiming Child on Taxes

Can you claim a child if you agree with your ex-spouse to claim him 1/2 the year and he claims him the other 1/2 of the year?
The child dependency exemption cannot be split. Typically, the custodial parent is treated as the parent who provided more than 50% of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met. There are circumstances where a court may allow the deduction to be taken by each parent on alternating years.

Can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption. A determination by a state court judge is still subject to the IRS requirements regarding deducting a child for income tax purposes.

Choices for granting custody and visitation rights

While the laws vary from state to state, the principles of child custody and visitation cases are very similar throught the United States. The court may give custody to one or both parents, or, in some cases, to another adult based on the best interests of the child. Considerations include the child's health, safety and welfare, as well as any history of abuse by one parent. For custody to be given to someone other than a parent, however, the court would have to believe that giving custody to either parent would be detrimental or harmful to the child. Again, the judge will focus on what is in the best interests of the child.

There is common terminology used in most states (i.e. Texas uses different terms such as conservatorship):

• Joint legal custody. Here, parents share the right and responsibility to make important decisions about their children's health, education and welfare. Such decisions might include, where the children will attend school, what type of school they should attend or whether they should get braces on their teeth.


• Sole legal custody. Here, only one parent has the right to make decisions related to the health, education and welfare of the children.


• Joint physical custody. Here, the children spend time living with each parent on a regular basis. However, this does not necessarily mean that the children must spend equal amounts of time with each parent, just consistent and frequent time with each parent.
  


• Sole physical custody. The child lives with one parent and the other parent has visitation. Keep in mind that for the non-custodial parent, it is best to have a set and definite visitation order set by the court so as to avoid problems of when visitation will be allowed.
  

Try to keep in mind that the actual time spent with your children is probably more important than the legal terminology used to describe the arrangement. Also, the specifics of such custody orders can can affect child support as well.

How do I enforce a custody order?

Law enforcement may help you enforce a custody or visitation order, if necessary. You will need a certified copy of the order. The person violating the order could possibly, upon you petitioning the court, be found in contempt of court. If the other parent won't obey the order and these suggestions don't work, you may want to consult an attorney or attorney service.

It is important, too, to remember that your custody plan can be changed if it doesn't work. If your circumstances change, you can return to court and request a change in the parenting plan even if a child custody order has already been established. The key to remember is that the order will not change on its own. If you wish for or need a change in the custody and/or visitation order, you must petition the court to request modification of the order.

The Child Support Mess

For those of you who have had to deal with child support legal issues in the past, you are painfully aware of what a disorganized, and seemingly criminal racket the system is. If you have dealt with child support issues in multiple states, you are probably pulling your hair out just seeing the words "child support."

Believe it or not, the child support agencies throughout the United States are designed to work in cooperation with one another when it comes to managing child support. Obviously, it would not be right if a parent could avoid child support by moving out of state. However, the cooperation among the states when it comes to child support payments is nothing short of of organized (or often disorganized) chaos.

Common scenario: two or more states trying to collect the same child support (i.e. your original court order was out of California, and the paying party moves to Florida. Then the custodial parent moves to Texas). Often, the paying parent satisfies the child support payment, yet one of the states still shows arrears owed. Next thing you know, getting that straightened out with the child support agencies makes banging your head against a wall appear productive.

However, a parent can do something about it. As opposed to most parents who just complain about it for years and do nothing, you can petition the courts to correct the errors and get your child support where it should be. However, you must TAKE ACTION!

Common Sense is Not Very Common

At The Attorney Connection's Child Custody Center, our Attorneys talk to hundreds of people per month regarding issues of child custody, visitation and child support. A common call involves fathers trying to reduce or terminate their child support payments.

Many times, the scenario they explain is fairly cut and dry... i.e. they had a dramatic reduction in income, or they have the child way more than per the court order, or both. We even have calls where their children are past the age of emancipation, and where the child support should have been terminated years ago, but the fathers are still making payments, often of $500-$1000/per month. What's amazing is the next part...

Do they spend the low flat fee to get the child support order modified? Many do not, stating that they can't afford it. Even though the service would more than pay for itself in a month or two, they choose to do nothing. In the long run, they end up spending thousands of dollars more because they choose to do nothing and end up making child support payments indefinitely.

And from an Attorney's perspective, it is painful to hear. We are trying to provide an affordable, professional service to help parents get out of situations like this, but ultimately the parent much decide to take action. Unfortunately, some people just want to complain and whine, and do nothing to change their situation. As the saying goes, "Insanity is doing the same thing over and over again, and expecting different results."

If this scenario rings a bell, use common sense and TAKE ACTION.

To Quote Nike... JUST DO IT!

I am sure you are familiar with the famous advertising slogan that shot Nike through the roof... "JUST DO IT." Such a simple phrase, yet so powerful and meaningful.

Too often, people think too much and fail to act. Sometimes, you just have to quite analyzing a situation, and JUST DO SOMETHING. More often than not, doing something is better than doing nothing.

The same holds true with child custody, visitation and child support issues. At The Attorney Connection, we talk to hundreds of people every month who are in very similar circumstances, such as they haven't seen their children in months, or they are paying a disproportionate amount in child support. And unfortunately, too many of them do the same thing... NOTHING! And you know what doing nothing gets you? NOTHING! If you don't take ACTION, things will not get better on their own. If the other parent is not complying with the child custody and visitation order, or they are not paying child support, or whatever, you have to be proactive in remedying the situation. If you don't nobody else will. And remember, it's what's in the best interest of the children that matters!

Services like those offered by The Attorney Connection's Child Custody Center provide an affordable and professional means for a parent to take action and assert his/her rights. As the famous saying goes, "You only fail when you quit trying."

How is Child Support determined?

Child Support is the legislature's attempt to provide financial balance for children who grow up living with only one parent. All parents have a legal duty to support their children.

Generally, the judge who signs the child support order has broad discretion to determine the amount of child support a parent should pay. The amount of child support ordered should be in the child's best interest. State legislatures have established guidelines to help a judge determine child support. The guidelines are presumed to be in a child's best interest.


For instance, in TEXAS, the guidelines give the court a percentage to apply to a parent's net resources. For a parent who has no other children outside the current court proceedings, the percentage to be applied is as follows:

• 20% for 1 child,
• 25% for 2 children,
• 30% for 3 children,
• 35% for 4 children,
• 40% for 5 or more children.

In cases where the Obligor, or parent who is obligated to pay child support, has other children to support, the percentages are slightly lower.

A court may consider other factors to determine if applying the guidelines would be unjust or inappropriate in a particular case. Those factors may include:


• the child's age and needs;
• the parent's ability to contribute to the child's support;
• any financial resources available for the child support;
• the Obligee's (person receiving child support) net resources and earning potential;
• child care expenses;
• whether either party has actual physical custody of another child;
• the amount of alimony or spousal maintenance;
• the child's educational expenses;
• employee benefits such as housing or a company car;
• health insurance and uninsured medical expenses for the child;
• extraordinary educational, healthcare or other expenses of the child;
• travel expenses incurred to exercise visitation;
• positive or negative cash flow from real or personal property, and assets like businesses or investments;
• any other reason consistent with the best interest of the child,
taking into consideration the circumstances of the parents.

Texas Family Code, Section 154.123.


Information Not Legal Advice. This posting has been prepared for general information purposes only. The information on this web site is not legal advice.

Also, laws vary from state to state, so some information on this web site may not be correct for where you live. Laws also change frequently so the information contained in this web site is not guaranteed to be up to date.

Top 5 Things NOT to do when you are in a child custody battle!

What often gets forgotten in a custody battle is the only thing that really matters- what is in the best interests of the children. Unfortunately, parent often get caught up in their ill-will toward each other and lose sight of what is most important.... the children.

In order to keep your focus on what is important, here is a list of what NOT to do when in the midst of a child custody case:

1. Don't bad mouth the other parent in court. The court is only concerned with what is in the best interests of the child! If the other parent text message you that you are a b-tch or an a--hole, the court does not care. Unless it is something that has to do with something that adversely affects the children, keep bite your tongue.
2. Don't post picture of you doing a beer bong, or partying with your friends on Facebook or MySpace. You are an adult and a parent.... ACT LIKE ONE!.
3. Don't call the police on the other party for no reason just to try to get leverage on the other party. If it's not justified, the court will see right through it and it could adversely affect your chances of getting what you are requesting.
4. In Court- do not argue with the other party. Speak only to the judge and be polite and professional.
5. Do not deny the other parent any visitation they may already be entitled to just because they are behind or not paying child support. That is not an acceptable reason to the court, and it will not help you in your child custody case.