Who gets to claim the children as dependents on their tax returns can be a contentious issue in a Washington custody case. A father recently sought a contempt order against the mother when she claimed one of the children as a dependent.
According to the appeals court’s unpublished opinion, the parties entered into an agreed child support order when they divorced in 2009. The trial court’s final child support order provided that the mother would have the right to claim the child identified as T.A.R. as a dependent on her taxes and the father had the right to claim the child identified as M.A.R. The order further provided that “WHEN THERE IS ONLY ONE CHILD ELIGIBLE FOR TAX DEDUCTION PURPOSES,” the mother would have the right to claim the children for even years and the other parent would have the right to claim them “for the opposite years.”
After learning the mother claimed T.A.R. in the 2021 tax year, the father moved for an order to show cause why the mother should not be held in contempt, arguing she violated the order when she claimed T.A.R. in 2021 after M.A.R. had turned eighteen. He argued the alternating clause applied after M.A.R. turned eighteen because T.A.R. was then the only “child.” He acknowledged he could have claimed M.A.R., but argued he only would have received $500 by doing so, while he would have a $6,000 tax exemption if he claimed T.A.R.