Riverside, CA asked in Family Law and Tax Law for Nevada

Q: Can it be ordered that only the biological parents of a child can claim them for taxes?

Example: no grandparents, aunts, uncles, or significant others

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3 Lawyer Answers

A: You mean by a state court judge? Not really.

The IRS has its own rules regarding who can claim children for various exemptions and tax benefits. For the dependent deduction, it is generally the person the child lived with more than half the year, but there are other requirements. See, for instance, https://www.irs.gov/credits-deductions/individuals/child-tax-credit#:~:text=Be%20under%20age%2017%20at,financial%20support%20during%20the%20year and other IRS publications.

A state court judge has no authority to tell the IRS who can claim deductions or other tax credits. But state judges can and do try to get around this, such as by requiring parties to fill out forms (like form 8332) that release or waive child tax deductions.

If you mean by a federal judge sitting in a tax court, then absolutely yes. If the federal judge, interpreting the tax law and IRS regulations, determines that the biological parents qualify, then the judge can order that the biological parents receive the deduction.

Jennifer Setters
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Answered

A: Yes, a court can issue an order stipulating that only the biological parents of a child are allowed to claim the child for tax purposes, but there are some important considerations:

Court's Authority:

Family courts have the authority to allocate the right to claim a child as a dependent for tax purposes as part of custody or support orders. This allocation is typically done in the child’s best interest and to maximize financial benefits for the child.

Tax Law vs. Court Orders:

While courts can issue such orders, the IRS operates under federal tax laws, which might allow other individuals (e.g., grandparents, aunts, uncles) to claim the child as a dependent if they meet IRS criteria. These include providing more than half of the child’s support and living with the child for more than six months of the year. A court order does not override IRS rules but can help enforce who has the primary right to claim the child within the family context.

Enforcing the Order:

If a court order specifies that only the biological parents can claim the child, violating this order could result in legal consequences. However, the IRS may still process a claim made by another eligible individual unless the issue is disputed.

Joint Custody or Split Agreements:

In cases of joint custody, the court might alternate tax claiming rights between parents annually or assign it to the parent who has primary physical custody or provides the majority of financial support.

Role of Other Family Members:

A court may limit tax claiming rights to biological parents to avoid disputes or confusion. However, other family members, such as grandparents or stepparents, may still be eligible to claim the child under IRS rules if no parents meet the requirements.

Next Steps:

If you want to request a court order limiting who can claim the child for tax purposes:

Speak to a family law attorney to draft a clear proposal for the court.

Ensure that the court’s order aligns with IRS guidelines to minimize potential conflicts.

Disclaimer:

Every case is unique, and tax and custody matters involve complex legal considerations. Speak to an attorney to ensure you receive the best advice tailored to your circumstances.

James L. Arrasmith
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Answered

A: Tax law is complex and varies by jurisdiction, but in general, the IRS has specific rules about who can claim children as dependents on their taxes. These rules primarily focus on providing support and living arrangements rather than biological relationships.

Currently, qualified non-parents like grandparents, stepparents, foster parents, and other relatives can claim children as dependents if they meet specific criteria - including providing more than half of the child's financial support and having the child live with them for more than half the year. This flexibility exists because many children are raised by extended family members or legal guardians who aren't their biological parents.

To restrict tax benefits only to biological parents would require significant changes to existing tax laws at both federal and state levels. Such changes could potentially harm children in non-traditional family structures or those being raised by relatives due to various circumstances. If you have specific questions about your tax situation, consider consulting with a tax professional who can provide guidance based on your unique circumstances.

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