Opinion ID: 1663916
Heading Depth: 1
Heading Rank: 7

Heading: Income Tax Dependents

Text: The trial court granted husband the right to claim the children as dependents for federal and state income tax purposes and ordered wife to execute a written declaration that she will not claim the children as dependents. Wife argues the court had no authority to order her to execute the form, but such an argument was specifically rejected in Vohsen v. Vohsen, 801 S.W.2d 789, 791-92 (Mo.App.1991), following the view expressed by a majority of jurisdictions that have spoken to the subject. Annotation, Allocation of Dependency Exemption, 77 A.L.R.4 786, 791 (1990). Vohsen noted the 1984 amendments to the Internal Revenue Code which provided the custodial parent is generally entitled to the income tax exemption for dependent children unless the custodial parent signs a written declaration not to claim the children as dependents and the declaration is attached to the noncustodial parent's tax return. The court noted the amendment was made to eliminate the need for the Internal Revenue Service to resolve conflicts when both parents claimed a child as a dependent, and when the parent cannot agree on who is to receive the exemption, it will be appropriate for our trial courts to determine this issue. 801 S.W.2d at 791-92. The court further observed that under the Internal Revenue Code, it is insufficient for the trial court simply to rule that the noncustodial parent take the exemption, and to effectuate such an allocation, a trial court must order the custodial parent to annually sign the prescribed declaration, presently IRS Form 8332. Id. at 792. In accord with the majority view and persuaded by the rationale and ruling of Vohsen , we hold the trial court did not err in ordering wife to execute the waiver form.