PART VIII. MISCELLANEOUS PROVISIONS RELATING TO CHILD SUPPORT ORDERS
§48-13-801. Tax exemption for child due support.
Unless otherwise agreed to by the parties, the court shall
allocate the right to claim dependent children for income tax
purposes to the payee parent except in cases of extended shared
parenting. In extended shared parenting cases, these rights shall
be allocated between the parties in proportion to their adjusted
gross incomes for child support calculations. In a situation where
allocation would be of no tax benefit to a party, the court need
make no allocation to that party. However, the tax exemptions for
the minor child or children should be granted to the payor parent
only if the total of the payee parent's income and child support is
greater when the exemption is awarded to the payor parent.