In 2008, the IRS amended Code Section 152(e), the section which addresses the subject of the child dependency exemptions for divorced or separated parents. The old rule and procedures have been changed dramatically.
Here is a summary of the dependency exemption requirements:
- The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
- The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age if permanently and totally disabled.
- The child must have lived with you for more than half of the year.
- The child must not have provided more than half of his or her own support for the year.
If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. (To read the special test for a qualifying child of more than one person, click here.
In most cases, but not always, a child of divorced or separated parents will qualify as a … Read More... “The Dependency Tax Exemption Requirements Have Changed For 2009!”
Considering a multitude of differing perspectives and insights helps me to better hone my skills as a divorce lawyer. What I see and hear every day is rarely black or white, but a rainbow of shades of gray. One way of broadening my viewpoint is to read all sorts of blogs each week, an activity which I totally enjoy! Consistently, one of my favorites is Michael Mastracci’s Divorce Without Dishonor Blog. Mike is an excellent attorney from Baltimore, Maryland. His own difficult and acrimonious divorce and child custody battle led to his personal interest in collaborative family law. Attorneys and clients both should include his blog on their frequent read list. Mike regularly espouses ethical, moral and philosophical standards that we should aspire to meet. I have personally and professionally been a proponent of child welfare issues for over 30 years. So, when I read his recent post about “What We Are Teaching Our Children of Separation and Divorce,” I had to ask Mike if I could have his permission to republish it. He kindly agreed. Here it is:
I would like to share some constructive fee-cutting suggestions for you to consider implementing after you have done your “due diligence” in selecting the right attorney for you and your issues. Many of the cases I have handled over the last 30 years are family law matters which are engagements typically based upon the number of hours spent in the representation. The amount of time to complete these cases varies based upon many factors, including the nature of the issues, contentiousness of the parties, and the cooperation level existing between both counsel. Recently, I have been asked by several clients what they can do to help reduce their attorney fees. Certainly, this is an excellent question especially with money being so tight and all of us having to deal with our poor economy. Each attorney would no doubt answer this question differently. So, be sure to ask your attorney about his or her own particular preferences. Here are some of my simple tips to reduce your attorney fees:
I haven’t posted on this topic since October 18, 2008. My fellow blogger, Attorney Dick Price, publisher of the Divorce and Family Law Blog in Tarrant County, Texas, wrote an interesting post about trying to “force” a soon to be ex-wife into taking back her former name. The analysis under Ohio law would be the same as his under Texas law. Here is what Dick wrote on April 11, 2009:
England is trying to catch up with Ohio and the rest of the United States when it comes to Family Law. Until a landmark case last week, the courts in England and Wales put little, if any, weight on the terms of prenuptial agreements. Prenuptial agreements (also called antenuptial agreements) in one form or another have been around for a very long time. The Supreme Court of Ohio in 1984 held in Gross v. Gross that, under certain circumstances, they are valid and the terms should be enforced by Ohio courts.
It seemed appropriate that I should write something for the blog geared towards the “Birthday of America”. In the past, I liked to reflect upon the holidays and tried to find some correlation between the specific holiday and my family-law practice. Not always an easy task without becoming repetitive in discussing how to celebrate the day in the aftermath of a traumatic divorce. So, as I pondered possible themes, I considered offering a bit of a twist on “Independence Day”. Or, perhaps, writing a patriotic post about America and the importance of family values. In the end, I decided to go in a different direction.
One of the most interesting and well written pieces that I have read in a long time is a keynote address presented by Dr. Frank S. Williams to the National Council for Children’s Rights in Washington D.C. on October 20, 1990. Dr. Williams is a noted child psychiatrist and the Director of Family and Child Psychiatry at Cedars-Sinai Medical Center in Los Angeles. While this presentation was almost 19 years ago, Dr. Williams’ sage advice is no less relevant now than it ever was!