Custody and the “Dependent Child” Tax Deduction

When parties go through a separation in Pennsylvania, there is an often an issue or question about who claims a tax deduction for the dependent child or children. As you might guess, the issue of the tax deduction depends in partly on who gets what amount of custodial time.

A general rule of thumb is that the parent with more custodial days per year will be able to claim the child on his or her taxes. However, this is not always a clear cut case. The non-custodial parent, or parent with less custodial time, can still pursue the deduction in court. A court will examine a number of factors in determining who gets to claim the children in a given year. Some of the relevant factors include:
–Whether the non-custodial parent will be paying the majority of the support for the child.
–The incomes of the parties.
–The tax consequences for each parent.

If you have a question about this issue, be sure to consult with a Pennsylvania attorney.