Indiana

"One of the issues that arises in divorce, no matter what tax bracket you are in, is who is going to get to claim the kids on their taxes. The person paying child support believes that they should be entitled to that deduction and the person who is the primary residential parent for the child also believes they are entitled to that deduction. Who is right? Well, according to Federal Law, the person who is designated as the primary parent, or the person with whom the children primarily reside, is allowed the dependency exemption. However, this is always subject to negotiation, and more often than not, the parties agree to alternate the deduction on an every other year basis."