Who Gets to Take the Federal and State Tax Dependency Deduction?
I t’s February. Bob has been divorced from Jan for over 8 months. Jan is the primary custodial parent of Bob and Jan’s 2 minor children. Bob has been paying Jan child support since their separation. Bob comes to me with a common question from divorcees. Bob says, “I have been paying child support to Jan in the amount of $1500 a month. I don’t mind paying for my kids, of course. But I was wondering whether I may take the dependency deduction for my kids on my tax returns?” Louisiana law provides the answer. Bob may automatically claim the federal and state tax dependency deductions if he does not owe any arrearage on his child support obligation and his obligation exceeds 70% of the “total child support obligation.” Or, if Bob’ child support obligation is equal to or greater than 50% and equal to or less than 70% of the “total child support obligation”, Bob may be entitled to claim the dependency deductions if he files a motion with the court and the judge finds that Bob owes no arreara
