Opinion ID: 2359097
Heading Depth: 2
Heading Rank: 2

Heading: Income Tax Credit

Text: [¶ 10] Husband claims the district court did not have jurisdiction to order that Wife was entitled to claim the children as dependents for income tax purposes in 2009. He argues the determination of which parent is entitled to the credit is a matter of federal law and he has not signed the appropriate release or waiver to allow Wife to claim the credit. [¶ 11] In Leseberg v. Taylor, 2003 WY 131, ¶ 9, 78 P.3d 201, 203 (Wyo.2003), we ruled that federal law does not preempt Wyoming courts from allocating the dependent tax credit in the same manner they allocate other marital assets in divorce proceedings. As such, the district court was within its authority when it ruled that Wife was entitled to the credit. In order to avoid a contempt finding, Husband is required to execute the forms required by the Internal Revenue Service. See, Walker v. Walker, 925 P.2d 1305, 1307 (Wyo.1996) (stating, in the context of an order to sell real property, a district court's order necessarily requires the parties to execute the documents necessary to implement the order).