Federal tax law vs. state child support law, help me settle a dispute

[alc5266]

What is the name of your state?What is the name of your state? Louisiana
I need help! According to the IRS, publication 504, I'm the cp (custodial parent) and I have the right to claim both my minor children (according to the special rule). I determined this after answering all questions asked by the publication, I even double checked to make sure I didn't miss anything...everything says I have the right unless I sign form 8332, which i haven't and don't intend to. It is not stated in the divorce decree that the ncp (my ex-husband) gets to claim them. The problem is under 'Louisiana state R.S. 9:315.18 schedule information C' it's stating quite the opposite and yesterday I was served with papers, and now my ex-husband is taking me to court, he wants to claim both children. Who is right? State or Federal? I'm desperate because I may be representing myself in court and I don't want to look like an ass. Please help me

 

[MominNJ]

Reply

What does the Louisiana law state? All I can tell you is that the CP usually has the right to claim the children as dependants. From what you say, there is no agreement with him, written or oral or court ordered. He needs you to sign that form for him to do so.
I would say that if you go to court, you might have to switch one year he does it, next year you do it. Or some kind of arrangement like that. But that is only if he provides a lot of support, like extra $ for childcare, etc. Otherwise, I don't see how a judge would force you to do that. However, I could be wrong. Judges are known to do some weird things.
As far as being penalized or something for claiming them, I wouldn't worry about that. You are well within your rights.
I'm just confused about your state law.

 

[alc5266]

Thank you for replying and I'm sorry I haven't had a chance to answer your question about Louisiana law until now. Please excuse the cut and paste as the law was just amended June 9, 2004 and reads as follows:

"B.(1) The non-domiciliary party whose child support
obligation equals or exceeds fifty percent of the total child support obligation
shall be entitled to claim the federal and state tax dependency deductions if, after a contradictory motion, the judge
finds both of the following:
* * *
CAN YOU EXPLAIN WHAT THEY MEAN BY THE FOLLOWING IN 'C'?
C. The party who receives the benefit of the exemption for
such tax year shall not be considered as having received payment of
a thing not due if the dependency deduction allocation is not
maintained by the taxing authorities."

On motion of Rep. Bowler, the amendments were adopted.
Rep. Bowler moved the final passage of the bill, as amended.

I don't know what to do and I go to court in less than 2 wks, March 14th.