81-6-210. Award of tax exemption for a child.
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Effective 9/1/2024
81-6-210. Award of tax exemption for a child.
(1)There is no presumption as to which parent should be awarded the right to claim a child as an exemption for federal and state income tax purposes.
(2)Unless the parties otherwise stipulate in writing, the court shall award in any final order the exemption on a case-by-case basis.
(3)In awarding the exemption, the court shall consider:
(a)as the primary factor, the relative contribution of each parent to the cost of raising the child; and
(b)among other factors, the relative tax benefit to each parent.
(a)Notwithstanding Subsection (3), the court may not award any exemption to a parent if the parent is not current in the parent's child support obligation.
(b)If a parent is not current in the parent's child support obligation under Subsection (4)(a), the court may award an exemption to the other parent.
(5)An exemption may not be awarded to a parent unless the award will result in a tax benefit to that parent.
Renumbered and Amended by Chapter 366 , 2024 General Session