In Illinois, it is within the trial court’s discretion to give the dependency status to one parent because the tax dependency issue is viewed as an issue of support. In re Marriage of Evanoff and Tomasek, 2016 IL App (1st) 150017 (1st Dist. 2016), In re Marriage of Sawicki, 346 Ill.App.3d 1107 (3rd Dist. 2004). If a court allows the noncustodial parent to claim the children has dependents, the custodial parent will be ordered to sign a declaration for the IRS stating that he or she will not claim the exemption. In re Marriage of Parr, 345 Ill.App. 371 (4th Dist. 2003); see also, In re Marriage of Basler, 2014 IL App (5th) 130446-U (5th Dist. 2014). The order “must provide that the execution of the declaration is contingent upon the custodial parent’s receipt of child support payments if the noncustodial parent is ordered to make such payments.” In re Marriage of Wtakins, 2017 IL App (3d) 160645 (3rd Dist. 2017); see also, In re Marriage of McGarrity, 191 Ill.App.3d 501, 504 (4th Dist. 1989) (holding that since the trial court did not order the custodial parent to sign a declaration waiving the exemption, the order of the trial court must be reversed and remanded.) Furthermore, the “order must provide that the execution of the declaration is contingent upon the custodial parent’s receipt of child support payments, if the noncustodial parent is ordered to make them.” In re Marriage of Einhorn, 178 Ill.App.3d 212 (1st Dist. 1988).
The reasoning behind this is that an income tax dependency exemption should be awarded to the parent who will contribute the majority of the child’s support (such as food, clothing, housing, etc.). In re Marriage of DiFatta, 306 Ill.App.3d 656 (2d Dist. 1999). Furthermore, “[s]imply, paying [the statutory child support] amount does not automatically entitle the noncustodial parent to the income tax exemption for the child.” Stockton v. Oldenburg, 305 Ill.App.3d 897, 902 (4th Dist.1999).
For example, in In re Marriaeg of Evanoff and Tomasek, the court stated that, “[t]he allocation should be based on which parent contributes the majority of support. Given Scott’s child-support arrearage and history of untimely payment of child support, we cannot say the court abused its discretion in awarding the dependency tax exemptions to Rachael.” 2015 WL 4755345 (Ill.App. 4 Dist.), 7. Similarly, one trial court’s allocation of the tax dependency exemptions for the parties’ children, which granted one exemption to each parent and alternated the third exemption each year, was not an abuse of discretion, in marital dissolution proceeding where the parties shared joint custody of the children, and both parents contributed to the costs associated with raising the children. In re Marriage of Berberet, 2012 IL App (4th) 110749 (4th Dist. 2012).
As one can imagine, proof of support and expenses are very important to determining who will get to claim the children as dependents. In In re Marriage of Parr, the trial court did not abuse its discretion in marriage dissolution proceeding by awarding husband state and federal tax exemptions for two of parties’ three children for the past two years, even though wife claimed trial court failed to make the award based on the relative contributions made by the parties to the children’s monthly expenses since wife’s financial affidavit clearly listed monthly expense items that were solely related to her and not the children, and husband presented testimony that certain household expenses were also solely wife’s. 345 Ill.App.3d 371 (4th Dist. 2003).