Does Child Support Mean Tax Exemption in a Florida Child Support Case?

Written By: Lenorae C. Atter, Attorney
Wood, Atter & Wolf, P.A.

In a divorce or other child support case, I am often asked which parent can claim the child as a tax exemption. According to Florida State 61.30(11)(a)(8), the parent with the majority timesharing is required to file the IRS waiver of claiming the tax exemption if the other parent is current in child support payments. This is enforceable when the parents have agreed, or it has been ordered that they alternate tax years claiming the child.

However, according to Wamsley v. Wamsley, 954 So.2d 89 (Fla. 2nd DCA 2007), it is error for the court to order the tax exemption be given to a parent that is not current in child support payments. What this means is that even though the order may alternate tax years for the exemption, the parent with the majority timesharing does not have to file the waiver of exemption if the other parent is behind in child support.

You should speak with a family law attorney if you have a problem with the tax exemption or an issue involving child support.