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It's probably not necessary. The court always retains jurisdiction over child support, which is always modifiable. Who gets the dependency exemptions is a child support issue and goes along with it. A motion to modify child support requesting an order on who gets the dependency exemption is all you need. Whoever has the kids greater than 50% of the time gets the dependency exemption as a matter of law unless there is a release, which can be voluntary or ordered by the court. If you have a true 50-50 split on custody, the parent with the higher adjusted gross income (AGI) gets the dependency exemptions unless there is a release. |
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