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).