Tax exemption allocation

[williaer]

Ohio- Scioto County

2 years ago when my childs mother and I went to court for a downward modification of the child support we were ordered to submit financial affidavit's. I submitted mine, through my counsel and she never submitted one ( she was pro se).  The judge didn't take very kindly to that....

The child support went down by nearly 50% and because she didn't show proof of any child care expenditures and claimed to be unemployed at the time- the judge imputed income to her and wrote in the order the following:

" Due to the mother's willfull failure to provide the financial affidavit the information provided is necessarily limited. Based on the relative financial situations of the parites, the Court finds that it is in the best interests of the child to allocate the tax exemption to the Father".

At the time it went on to talk about how the mother could claim the earned income credit regardless of whether or not she claimed the child and that the father would benefit more from the tax examption financially.

Fast forward two years- the first year, I had arrears on my child support, (it stated an amount that I could be in arrears and I exceeded that by a couple of hundered dollars), so she claimed her, last year I was caught up, but she claimed her anyway- fiegning ignorance about me being able to claim her- and as a "payback"- she went and signed off on the remaining arrears.

So now we reach this year- she has already mentioned that since I my wife and I have another child on the way and the "tax laws" have changed that she thinks she should be able to claim her and wants to just do it- without, in her words "going back to court and paying out money".

In other words, she is convinced the judge would give it back to her if we went to court.

QUESTIONS:
1. I know that you don't know every child support law, but doesn't there have to be a material change in circumstances for her to get a review of the child support case?

2. Would this fall under a review, or would she be required to file a motion?(this case is now handled through the courts, rather than the CSEA, at her request many years ago)

3. Under what circumstances do you think I would lose this exemption? (I don't think I should be "punished" for having an additional child)?

4. Would you suggest coming to some sort of agreement with her and filing it with the court (ie. she agrees to a lower child support amount in order to get the exemption back)?

5. Can parties come to such an agreement- or is it forbidden when it concerns child support ( we were never married)?

[socrateaser]

>QUESTIONS:
>1. I know that you don't know every child support law, but
>doesn't there have to be a material change in circumstances
>for her to get a review of the child support case?

Yes, but as a practical matter, most courts will allow a hearing on nothing more than the obligee's bare assertion that a change has occured to either parent's income.

>
>2. Would this fall under a review, or would she be required to
>file a motion?(this case is now handled through the courts,
>rather than the CSEA, at her request many years ago)

If she files with CSEA, it will be by review; if she files with the court, then it will be by the court. Same answer if you file first -- so, it's your choice. My advice is to go to court, because CSEA has a vested interest in increasing support to the maximum extent possible, and you are always at a disadvantage with them.

>
>3. Under what circumstances do you think I would lose this
>exemption? (I don't think I should be "punished" for having an
>additional child)?

It's up to the court's discretion, and depends on how the exemption is calculated against the support obligation. If in your state, you can make better use of the exemption and the result will not impair the amount to which the child is entitled, then the court would have no reason but to give you the exemption, and you are entitled to argue the point.

However, if you're in a state where the exemption is taken into consideration when the support award is calculated (e.g., CA), then it's irrelevant who gets the exemption, because the net support award is the same either way.

>
>4. Would you suggest coming to some sort of agreement with her
>and filing it with the court (ie. she agrees to a lower child
>support amount in order to get the exemption back)?

Not enough facts or law. Can't possibly advise without knowing more about local law, or both parties' financial circumstances.

>5. Can parties come to such an agreement- or is it forbidden
>when it concerns child support ( we were never married)?

You can stipulate to an order, but the judge will have to agree to it. Most of the time, the court will rubber stamp a support agreement, if both parents agree that it's in the child's best interests.