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- Alaska Statutes.
- Title 25. Marital and Domestic Relations
- Chapter 24. Divorce and Dissolution of Marriage
- Section 232. Children as Dependents For Tax Purposes.
previous: Section 230
next: Section 240
. Effect and Modification of Decree.
AS 25.24.232. Children as Dependents For Tax Purposes.
- (a) Notwithstanding other provisions of AS 25.24.200
- 25.24.260, the court may not grant a final decree
of dissolution that incorporates an agreement between the parties if the agreement unconditionally entitles a
noncustodial parent to claim a child as a dependent under federal income tax laws. The court may incorporate into the
decree of dissolution an agreement between the parties that entitles a noncustodial parent 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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