UTAH CODE (Last Updated: January 16, 2015) |
Title 78B. Judicial Code |
Chapter 12. Utah Child Support Act |
Part 2. Calculation and Adjustment |
§ 78B-12-217. Award of tax exemption for dependent children.
Latest version.
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(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. (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