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Who Gets To Claim The Kids?

It’s tax season-the dreaded time of the year when Americans spend hours sorting crinkled receipts, downloading pages of tax form instructions, reviewing bank statements and desperately searching for W-2s, 1099s or other tax documents to complete our returns. During a divorce, the federal tax dependency exemption is not often at the top of the separation discussion list. Most parties, rightly so, concern themselves with children and custody, home sales and equity, retirement and bank account division and claiming the family pets. But, one important point of domestic law practice is the federal tax dependency exemption. Taxation, in general, is considered by the Georgia Courts to be governed b

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