Posted by Nydia Streets of Streets Law in Florida Child Support
In a Florida child support case, the court may assign the tax dependency exemption to one parent or the other. The court can also order that the dependency exemption be alternated between the parties, with one claiming the exemption one year, and the other claiming the exemption the next year. Modification of the tax dependency exemption was an issue in the case Dorsett v. Ferguson, 2D2024-0917 (Fla. 2d DCA April 23, 2025).
Posted by Nydia Streets of Streets Law in Florida Child Support
Is a Florida family law court required to assign the tax dependency exemption between the parents? If the parents present enough evidence for the court to make this determination, the court can assign the exemption. However in the absence of assignment, the default rule is that the exemption is awarded to the parent who has majority time-sharing. This was an issue in the case Leonard v. Gordon, 4D2024-1309 (Fla. 4th DCA December 11, 2024).
Posted by Nydia Streets of Streets Law in Florida Child Support
Must a Florida family law court assign the dependency tax exemption to one parent or the other in conjunction with ordering child support and/or time-sharing? This was an issue in the case Frank v. Frank, 4D2023-1167 (Fla. 4th DCA October 2, 2024).