Court Opinion

ID: 9689988
Source: CourtListenerOpinion
Date Created: 2023-08-24 18:51:06.314689+00
Date Added: 2024-06-11T18:18:53.132501
License: Public Domain

*554SABERS, Justice
(specially concurring).
I write specially to point out that trial courts have inherent authority to order the custodial parent to execute waiver forms assigning income tax dependency exemption to the non-custodial parent. McKenzie v. Jahnke, 432 N.W.2d 556 (N.D.1988); Fleck v. Fleck, 427 N.W.2d 355 (N.D.1988). This is so because the tax exemption is part of the child support issue. See In re Lovetinsky, 418 N.W.2d 88, 90 (Iowa 1987); Fudenberg v. Molstad, 390 N.W.2d 19, 21 (Minn.1986) (awarding tax exemption will increase income to which support guidelines apply); Niederkorn v. Niederkorn, 616 S.W.2d 529, 533 (Mo.Ct.App.1981) (tax exemption award is nearly identical in nature to an order that the other party pay a sum equal to the value of the exemption as child support); Cross v. Cross, 363 S.E.2d 449, 459 (W.Va.1987) (circuit court may allocate dependency exemption for tax purposes as part of decision about child support awards).
The trial court has the power to reduce the amount required to be paid under the guidelines by a sum equal to the value of the exemption as child support in the event of a refusal by the custodial parent to agree or execute the necessary waiver. SDCL 25-7-7. This power stems from the direct effect the exemption has on the “[financial condition of the parents” under subsection (1) relating to deviations from the guidelines and “[i]ncome taxes withheld” under subsection (1) relating to deductions from monthly gross income. SDCL 25-7-7.
This is not a question, as the majority claims, of “overrid[ing] federal tax law” or “unconstitutional meddling with Congressional authority.” It is simply a matter of determining and preserving the most resources in situations of obvious limited resources.