RS 9:315.18     

§315.18. Schedule; information

            A. The amounts set forth in the schedule in R.S. 9:315.19 presume that the custodial or domiciliary party has the right to claim the child as a dependent. However, the claiming of dependents for federal and state income tax purposes shall be as provided in Subsection B of this Section.

            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 child as a dependent for federal and state tax purposes if, after a contradictory motion, the judge finds both of the following:

            (a) No arrearages are owed by the obligor.

            (b) The right to claim the child, or some of the children in the case of multiple children, would substantially benefit the non-domiciliary party without significantly harming the domiciliary party.

            (2) The child support order shall:

            (a) Specify the years in which the party is entitled to claim the appropriate dependents.

            (b) Require the domiciliary party to timely execute all forms required by the Internal Revenue Service authorizing the non-domiciliary party to exercise the claim.

            (c) Prohibit the non-domiciliary party from claiming a dependent for any given tax year if he owes arrears under a child support order for that dependent on the last day of that year.

            (3) Subparagraph (2)(c) of this Subsection shall apply to child support orders rendered or modified in accordance with this Section on or after January 1, 2021.

            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 claim is not maintained by the taxing authorities.

            D. Notwithstanding the provisions of Subsection B of this Section, the non-domiciliary party shall be entitled to claim the child as a dependent if, after a contradictory motion, the judge finds all of the following:

            (1) The domiciliary party is unemployed and shall not file a tax return for the tax year in question.

            (2) The obligor owes arrears.

            (3) The obligor’s anticipated tax refund may be used to reduce the arrears.

            Acts 2001, No. 501, §1; Acts 2001, No. 1082, §1; Acts 2004, No. 668, §§1, 2, eff. July 5, 2004; Acts 2020, No. 177, §1, eff. Jan. 1, 2021.