Utah Code 78B-12-217. Award of tax exemption for dependent children

(1)

No presumption exists as to which parent should be awarded the right to claim a child or children as exemptions for federal and state income tax purposes. Unless the parties otherwise stipulate in writing, the court or administrative agency shall award in any final order the exemption on a case-by-case basis.

Terms Used In Utah Code 78B-12-217

Administrative agency: means the Office of Recovery Services or the Department of Health and Human Services. See Utah Code 78B-12-102
Child: means :

(a)	a son or daughter under the age of 18 years who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;

(b)	a son or daughter over the age of 18 years, 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

(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 78B-12-102

Child support: means a base child support award, or a monthly financial award for uninsured medical expenses, ordered by a tribunal for the support of a child, including 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 78B-12-102

Court: means the district court or juvenile court. See Utah Code 78B-12-102

Income: includes :

(i)	all gain derived from capital assets, labor, or both, including profit gained through sale or conversion of capital assets;

(ii)	interest and dividends;

(iii)

periodic payments made under pension or retirement programs or insurance policies of any type;

(iv)	unemployment compensation benefits;

(v)	workers' compensation benefits; and

(vi)

disability benefits. See Utah Code 78B-12-102

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: includes a natural parent, or an adoptive parent. See Utah Code 78B-12-102

State: includes 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 78B-12-102

Writing: includes :Utah Code 68-3-12.5

(2)

In awarding the exemption, the court or administrative agency 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.

(3)	Notwithstanding Subsection (2), the court or administrative agency may not award any exemption to the noncustodial parent if that parent is not current in his child support obligation, in which case the court or administrative agency may award an exemption to the custodial parent.

(4)	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 3, 2008 General Session

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