New Jersey Divorce Lawyers Blog
Custodial parent’s in New Jersey are often surprised to find out that even if they are deemed the custodial parent by a family court they are not automatically entitled to claim their children as tax exemptions each year. The New Jersey courts treat the issue of custody and who can claim the children as tax exemptions as separate but related issues. The leading case which discusses allocation of child tax exemptions in New Jersey is Gwodz v. Gwodz, 234 N.J. Super. 56 (1989).
In the Gwodz case the husband and wife had a property settlement agreement which resolved their divorce without a trial. The parties agreed that wife would have custody of their two children. However, for whatever reason, their written settlement agreement made no mention of who would be able to claim the children as tax exemptions each year.
A few years after their divorce the husband filed a motion seeking, among other relief, that he be permitted to claim both children as tax exemptions. The court issued an order which allowed each party to claim one child as a tax exemption each year. The wife appealed the judge’s decision to the appellate division. Continue reading →