Child Dependency Exemptions in North Dakota
In the context of divorce, tax-related issues often arise, particularly regarding the right to claim children as dependents for tax purposes. The Internal Revenue Service (IRS) has established guidelines for determining which parent can claim a child as a dependent. However, state laws, including those in North Dakota, can also influence this decision.
Federal Tax Law
According to the IRS, the parent who has the child for the majority of the year (the custodial parent) is typically the one who can claim the child as a dependent. However, the noncustodial parent can claim the child if the custodial parent releases their claim to the exemption. This is usually done through IRS Form 8332, which the custodial parent signs to release their claim to the exemption.
North Dakota Law
In North Dakota, the issue of claiming a child as a dependent is often addressed during the divorce process. The North Dakota Century Code does not specifically address tax exemptions for children. However, it does provide guidelines for child support and custody, which can indirectly affect who claims the child on their taxes.
Under North Dakota Century Code 14-09-09.31, child support payments are exempt from garnishment, attachment, or other processes, except to satisfy that child support obligation. This means that the parent who pays child support cannot claim these payments as a tax deduction.
Divorce Decree and Parenting Agreement
In many cases, the right to claim the child as a dependent is outlined in the divorce decree or parenting agreement. This agreement may specify which parent can claim the child, or it may alternate the right between parents each year. If the agreement does not specify, the IRS rules generally apply.
Conclusion
In conclusion, the right to claim a child as a dependent on taxes after a divorce is primarily determined by federal tax law and the specifics of the divorce decree or parenting agreement. North Dakota law does not directly address this issue, but it does provide guidelines for child support and custody that can indirectly affect this decision. If you are unsure about your right to claim your child as a dependent, it is advisable to consult with a tax professional or a family law attorney.