Posted by Nydia Streets of Streets Law in Florida Child Support
Must a Florida family law court assign the dependency tax exemption to one parent or the other in conjunction with ordering child support and/or time-sharing? This was an issue in the case Frank v. Frank, 4D2023-1167 (Fla. 4th DCA October 2, 2024).
In this divorce case, the former husband appealed multiple issues but did not provide a transcript of the trial court proceedings. As a result, the appellate court affirmed on many of the issues he raised. For example, the former husband argued the trial court failed to make appropriate findings concerning tax liability incurred during the marriage. The appellate court held “In the instant case, we find that the trial court complied with the plain language of the statute. The trial court found that both parties were equally responsible for the tax debt they incurred during the marriage. No additional findings were required by the statute. The husband’s failure to provide a transcript also prevents this court from considering the husband’s argument concerning tax debt he allegedly already paid.”
The appellate court then discussed the former husband’s argument that it was error for the trial court to fail to assign the tax dependency exemption for the children to either parent. The appellate court rejected this, holding “We find that the trial court did not err in failing to include findings regarding the distribution of the child tax credit. The custodial parent is presumptively entitled to the dependency tax exemption. Harris v. Harris, 760 So. 2d 152, 153 (Fla. 2d DCA 2000). However, ‘the trial court has discretion to transfer the exemption to the noncustodial parent.’ Johnson v. Johnson, 371 So. 3d 944, 954 (Fla. 5th DCA 2022). ‘The dependency exemption must also be conditioned on the former spouse being current with support payments.’ Salazar v. Salazar, 976 So. 2d 1155, 1158 (Fla. 4th DCA 2008); see also § 61.30(11)(a), Fla. Stat. (2022) (‘The court may order a parent to execute a waiver of the Internal Revenue Service dependency exemption if the paying parent is current in support payments.’).”
The court concluded “Contrary to the husband’s contention, Florida law does not require a finding regarding which parent is entitled to claim the dependency tax exemption. See Lennon v. Lennon, 264 So. 3d 1084, 1086 n.2 (Fla. 2d DCA 2019) (noting that although ‘[t]he final judgment is silent as to which party has the right to claim the federal income tax exemption . . . such a finding may not be required by Florida law’). Under the default rule, the wife in this case has the right to claim the exemption for both children because she has the majority of the timesharing with the children. See id. (‘[U]nder the default rule, the former wife has the right to claim the exemption for both children because she is the primary custodial parent.’). Thus, the wife is presumptively entitled to claim the dependency exemption, notwithstanding the fact that the trial court did not make an express finding.”
Schedule your meeting with a Miami family law attorney to understand your rights and remedies.