When parties have divorced and they have minor children, those children are allowed to be claimed for tax purposes as exemptions. A big question that I get a lot of times is, “Who gets to claim the children?”
That depends on a lot of things in some situations. However, the laws in the state of Tennessee are very clear and it says that the parent receiving child support is the parent entitled to deductions. But, it’s also a case where you need to know your judges because a lot of times, judges will allow each parent to claim a child or if there’s just one child, they will allow the parents to alternate the child each year. And a lot of times, judges will make it very clear that whoever is paying child support has to be current on the support before they claim the deduction.
If you are going through a divorce or if you’ve been through a divorce, it’s very important to know this piece of information, and it’s also very important to make sure that you get it in writing and that it is set forth like you want it because sometimes, it can be hard to change in the future once the divorce is already done and a parenting plan is in place.
It’s very important, if you’re going through this process, either through a divorce or sometimes if you’re going through a parentage case where you and the other parent were never married, to contact an attorney who knows the laws and who knows how to handle these types of situations.
My name is Mandy Hancock. I’m with Banks and Jones. We are in Knoxville, Tennessee, and we happily also represent clients in east Tennessee counties. You can contact us at 865-546-2141 or find us at banksjones.com.