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Dependency Tax Exemption

Modifying the dependency tax exemption in a Florida child support case

Modifying the dependency tax exemption in a Florida child support case

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).

Florida child support: assigning the tax dependency exemption

Florida child support: assigning the tax dependency exemption

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).