A Georgia judge cannot give the federal dependency exemption for your child to the noncustodial parent. It belongs to the parent who has the child most of the year, unless that parent signs it away.
The Federal Rule Controls
Under 26 USC 152(e), as read in Blanchard v. Blanchard, 261 Ga. 11 (1991), the custodial parent gets the exemption unless that parent signs a release on IRS Form 8332. Because only Congress decides who is taxed, Blanchard held that Georgia courts have no authority to award the exemption to the noncustodial parent or to force a release, and Bradley v. Bradley, 270 Ga. 488 (1999), reaffirmed it.
What “Custodial” Means Here
The custodial parent is the one with custody “for the greater portion of the calendar year.” In Hulsey v. Hulsey, 300 Ga. 45 (2016), the father had the children most of each year, so letting the mother claim them in alternating years was reversed.
Equal time is the exception. In Frazier v. Frazier, 280 Ga. 687 (2006), the children’s time was divided as evenly as practicable, so neither parent had custody for the greater portion of the year, and splitting the exemptions was upheld.
Why It Still Matters
For 2018 through 2025 the exemption’s dollar value was zero, but claiming the child can still matter for the child tax credit. Park-Poaps v. Poaps, 351 Ga. App. 856 (2019). Under 26 USC 24(c)(1)(A) the credit cannot be split from the parent who qualifies for the exemption.
What Parents Can Do
The custodial parent can release the exemption voluntarily, and parents often trade it in settlement; the agreement in Tanner v. Morris, 288 Ga. 138 (2010), gave the father the tax deductions. Put it in writing, because a court cannot order it later. In Bradley, an automatic support cut tied to the exemption was struck as a below-guidelines award without findings.
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This post is a quick overview of the law and is not intended as legal advice. Please feel free to contact our office for a consultation if you have questions about this or any other legal aspects regarding your case!