[Cite as Baker v. Deatrick, 2024-Ohio-3058.]

IN THE COURT OF APPEALS OF OHIO

THIRD APPELLATE DISTRICT

PAULDING COUNTY

BRENNA M. BAKER

CASE NO. 11-23-08

 PLAINTIFF-APPELLANT,

 v. 

ANDREW G. DEATRICK, O P I N I O N

 DEFENDANT-APPELLEE.

Appeal from Paulding County Common Pleas Court

Juvenile Division

Trial Court No. 20234005

Judgment Affirmed

Date of Decision: August 12, 2024

APPEARANCES:

Shane M. Lee for Appellant

Danny A. Hill, II for Appellee
Case No. 11-23-08

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ZIMMERMAN, J.

{¶1} Plaintiff-appellant, Brenna M. Baker (“mother”), appeals the November 

21, 2023 judgment of the Paulding County Court of Common Pleas, Juvenile

Division, ordering mother and defendant-appellee, Andrew G. Deatrick (“father”),

to alternate claiming the child on their respective income tax returns for purposes of 

the child tax credit. For the reasons that follow, we affirm.

{¶2} On January 20, 2023, the trial court received and registered an 

administrative order from the Paulding County Child Support Enforcement Agency

directing father to pay child support and both parties to obtain health insurance for 

the child.

{¶3} On October 24, 2023, the parties entered into a shared-parenting plan 

by consent entry. Under the shared-parenting plan, the parties agreed that mother

would be the residential parent and legal custodian of the child and father’s 

parenting time would be every other weekend and holidays. The parties, however,

did not agree on which parent would claim the child for income tax purposes. 

{¶4} A hearing took place on November 7, 2023. At the hearing, the parties

stipulated that mother would claim the child every year for the earned income credit 

because the child resides with mother more than half of the time. The parties also

stipulated that mother would claim the standard deduction for head of household 
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every year. The sole issue for the trial court to decide was which parent would claim 

the child for purposes of the child tax credit.

{¶5} Following the hearing, the trial court concluded that it is in the best 

interest of the child to allocate the benefit of the child tax credit between mother and 

father. Specifically, the trial court determined that mother will claim the child every 

odd year, beginning in 2023, and father will claim the child every even year as long 

as father is substantially current in his child support payments for such year. 

{¶6} Mother filed her notice of appeal on December 21, 2023. She raises 

two assignments of error for our review. For ease of discussion, we will address her

assignments of error together. 

First Assignment of Error

The Trial Court Abused Its Discretion When It Decided That 

Mother And Father Should Alternate Claiming The Minor Child 

For The Child Tax Credit.

Second Assignment of Error

The Trial Court’s Ruling Was Against The Manifest Weight Of 

The Evidence When It Decided That Mother And Father Should 

Alternate Claiming The Minor Child For The Child Tax Credit.

{¶7} In her assignments of error, mother challenges the trial court’s decision 

to allocate the benefit of the child tax credit between mother and father. 

Specifically, in her first assignment of error, mother argues that “the trial court’s 

decision was unreasonable and arbitrary because [f]ather failed to provide the court 

with sufficient evidence that alternating the child tax credit was in the best interest 
Case No. 11-23-08

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of the child.” (Appellant’s Reply Brief at 1). In her second assignment of error, 

mother argues that the trial court’s decision is against the manifest weight of the 

evidence because it is not supported by competent, credible evidence. 

Consequently, mother requests that the trial court’s decision be reversed and that 

she be awarded the child tax credit every year.

Standard of Review

{¶8} “[T]he allocation of tax exemptions is a matter resting within the sound 

discretion of the trial court and, therefore, will not be overruled absent an abuse of 

discretion.” Boose v. Lodge, 3d Dist. Hardin No. 6-03-04, 2003-Ohio-4257, ¶ 4. 

“This discretion is both guided and limited by R.C. 3119.82.” Miller v. Dendinger, 

3d Dist. Seneca No. 13-20-13, 2021-Ohio-546, ¶ 54. “A court abuses its discretion 

when its decision results from an attitude that is unreasonable, arbitrary, or 

unconscionable.” State ex rel. Harris v. Bruns, 173 Ohio St.3d 27, 2023-Ohio-2344, 

¶ 21, citing Blakemore v. Blakemore, 5 Ohio St.3d 217, 219 (1983). Furthermore, 

a trial court’s decision concerning parental rights and responsibilities will not be 

reversed on appeal as being against the manifest weight of the evidence as long as 

there is competent, credible evidence to support the decision. Duer v. Moonshower, 

3d Dist. Van Wert No. 15-03-15, 2004-Ohio-4025, ¶ 15.

Analysis

{¶9} R.C. 3119.82 provides that, when a trial court issues, modifies, or 

otherwise reconsiders a child support order, the court must decide which parent will
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claim the child as a dependent for federal income tax purposes. If the parties agree 

on which parent should claim the child as a dependent, then the court must designate 

that parent as the parent who may claim the child. If, however, the parties do not 

agree on which parent should claim the child, the court may award the tax exemption 

to the nonresidential parent “only if the court determines that this furthers the best 

interest of the [child]” and the child support payments are substantially current.

R.C. 3119.82.

{¶10} In determining the best interest of the child, R.C. 3119.82 mandates 

that the court “shall” consider a number of factors including (1) any net tax savings, 

(2) the relative financial circumstances and needs of the parents and child, (3) the 

amount of time the child spends with each parent, (4) the eligibility of either or both 

parents for the federal earned income tax credit or other state or federal tax credit, 

and (5) any other relevant factor concerning the best interest of the child. See Miller,

2021-Ohio-546, at ¶ 56 (noting that R.C. 3119.82 establishes a presumption in favor 

of awarding the tax exemption to the residential parent, but the tax exemption may 

be awarded to the nonresidential parent where it furthers the best interest of the 

child).

{¶11} In addition, if the parties disagree as to which parent should claim the 

child as a dependent, “‘the burden is on the nonresidential parent to produce 

competent and credible evidence to show that allocating the dependency exemption 

to the nonresidential parent would be in the best interests of the child.’” Burns v. 
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Burns, 12th Dist. Warren No. CA2011-05-050, 2012-Ohio-2850, ¶ 27, quoting 

Meassick v. Meassick, 171 Ohio App.3d 492, 2006-Ohio-6245, ¶ 15 (7th Dist.).

{¶12} Here, mother argues the trial court abused its discretion by ordering 

the parties to alternate claiming the child for purposes of the child tax credit because 

it does not further the best interest of the child since she “provides for the care and 

support of the parties’ child the entire year” and “any tax benefit should remain in 

the home where the child resides.” (Appellant’s Brief at 10). Mother further argues 

that, “besides paying child support and having weekend parenting time with his two 

other children, there is no competent, credible evidence in the record that would 

carry [f]ather’s burden to establish that it is in the child’s best interest that [f]ather 

be granted the tax credit.” (Id. at 9).

{¶13} In this case, since the parties did not agree on which parent should 

claim the child for purposes of the child tax credit, an evidentiary hearing took place 

wherein the parties presented evidence in the form of testimony and exhibits. 

Thereafter, the trial court considered the factors set forth in R.C. 3119.82 and 

determined that it would be in the best interest of the child for mother and father to 

alternate claiming the child for purposes of the child tax credit. First, the trial court 

considered the net tax savings and found that the savings would be the same for both

parents because the child tax credit is currently set at $2,000. 

{¶14} Second, the trial court considered the relative financial circumstances 

and needs of the parents and the child. Father testified at the hearing to his current 
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income and a copy of his 2022 federal income tax return was admitted into evidence. 

Father further testified to his child support obligations and the trial court took 

judicial notice of the prior support calculations in the record. The trial court noted 

that father pays child support for two other children, and that father provides health 

insurance for the child through his employer at no additional cost to the parties. 

{¶15} Third, the trial court considered the amount of time the child spends 

with each parent. The trial court noted that the parties previously agreed to a 

division of parenting time wherein the child is predominantly with mother. Father 

testified to the amount of time he spends with the child. In particular, Father 

testified that, if he could claim the child for the child tax credit, he would “have 

more money available to spend” and “[d]o more things with the child” when the 

child visits his household. (Nov. 7, 2023 Tr. at 12). See Foster v. Foster, 6th Dist.

Sandusky No. S-03-037, 2004-Ohio-3905, ¶ 24 (noting that the evidence supported 

awarding the tax exemption to the nonresidential parent as being in the best interest 

of the child because the nonresidential parent would have more money to do 

activities with the child during visits).

{¶16} Finally, the trial court considered the eligibility of either or both 

parents for the federal earned income tax credit or other state or federal tax credit. 

The trial court noted that the parties agreed that mother would claim the child every 

year for the earned income credit. Moreover, the trial court noted that mother would 

claim the standard deduction for head of household every year. 
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{¶17} After reviewing the record, we conclude that the trial court did not 

abuse its discretion by ordering the parties to alternate claiming the child on their 

respective income tax returns for purposes of the child tax credit. The trial court

considered the factors set forth in R.C. 3119.82 and determined that it is in the best 

interest of the child to allocate the benefit of the child tax credit between mother and 

father, with mother receiving the child tax credit every odd year and father every 

even year so long as his child support payments are current. See Miller, 2021-Ohio546, at ¶ 57. As noted above, the trial court’s decision is supported by competent 

and credible evidence. See Duer, 2004-Ohio-4025, at ¶ 15. 

{¶18} Mother’s first and second assignments of error are overruled.

{¶19} Having found no error prejudicial to the appellant herein in the 

particulars assigned and argued, we affirm the judgment of the trial court.

Judgment Affirmed

WILLAMOWSKI, P.J. and MILLER, J., concur.

/hls