Utah Code 81-6-210. Award of tax exemption for a child
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(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.
Terms Used In Utah Code 81-6-210
- Child: means :(7)(a) a son or daughter who is under 18 years old and who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;(7)(b) a son or daughter who is 18 years old or older while enrolled in high school during the normal and expected year of graduation and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or(7)(c) a son or daughter of any age who is incapacitated from earning a living and, if able to provide some financial resources to the family, is not able to support self by own means. See Utah Code 81-6-101
- Child support: includes current periodic payments, arrearages that accrue under an order for current periodic payments, and sum certain judgments awarded for arrearages, medical expenses, and child care costs. See Utah Code 81-6-101
- Court: means :
(2)(a) a judge; or(2)(b) a court commissioner if the court commissioner has authority to hear the matter under Section78A-5-107 or the Utah Rules of Judicial Administration. See Utah Code 81-1-101- Income: includes :
(15)(b)(i) all gain derived from capital assets, labor, or both, including profit gained through sale or conversion of capital assets;(15)(b)(ii) interest and dividends;(15)(b)(iii) periodic payments made under pension or retirement programs or insurance policies of any type;(15)(b)(iv) unemployment compensation benefits;(15)(b)(v) workers' compensation benefits; and(15)(b)(vi) disability benefits. See Utah Code 81-6-101- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Parent: means a parent with an established parent-child relationship as described in Section
78B-15-201 . See Utah Code 81-1-101- State: means a state, territory, possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, Native American tribe, or other comparable domestic or foreign jurisdiction. See Utah Code 81-6-101
- Support: means past-due, present, and future obligations to provide for the financial support, maintenance, or medical expenses of a child. See Utah Code 81-6-101
- Writing: includes :
(48)(a) printing;(48)(b) handwriting; and(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5(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:(3)(a) as the primary factor, the relative contribution of each parent to the cost of raising the child; and(3)(b) among other factors, the relative tax benefit to each parent.(4)(4)(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.(4)(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.