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- Alaska Statutes.
- Title 25. Marital and Domestic Relations
- Chapter 24. Divorce and Dissolution of Marriage
- Section 152. Children as Dependents For Tax Purposes.
previous: Section 150
. Judgments For Custody.
next: Section 155
. Reservation of Issues.
AS 25.24.152. Children as Dependents For Tax Purposes.
- (a) In an action for divorce, dissolution, or to declare a marriage void, the court may not unconditionally grant to a
noncustodial parent the right to claim a child as a dependent under federal income tax laws. The court may grant a
noncustodial parent the right to claim a child as a dependent under federal tax laws for a tax year if the noncustodial
parent satisfies the requirements of federal law and was not in arrears at the end of the tax year in an amount more
than four times the monthly obligation under
- (1) a support order applicable to the child in cases where a payment schedule has not been established for payment of
continuing support and accumulated arrears under the support order; or
- (2) a payment schedule if a payment schedule has been established for payment of continuing support and accumulated
arrears under a support order applicable to the child.
- (b) In this section, "noncustodial parent" means the parent who has actual physical custody of the child for less time
than the other parent.
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