No, a state court cannot determine who may claim a child as a dependent on a federal income tax return. Federal tax law, specifically sections 151 and 152 of the Internal Revenue Code, governs who is entitled to claim a child as a dependent for federal income tax purposes.
According to the retrieved information, multiple sources confirm that federal law preempts state law in this matter. For instance, the IRS Treasury Decision T.D. 9408 explicitly states that "a state court may not allocate an exemption because sections 151 and 152, not state law, determine who may claim an exemption for a child for Federal income tax purposes." This is reiterated in several sections of the same document, emphasizing that divorce decrees, separation agreements, and similar instruments governed by state law cannot serve as the written declaration required by federal law.
Additionally, the case "Addington, William Curtis v. Teresita D. Addington" supports this by stating that "federal law preempts state law in the determination of who is entitled to the child dependency exemption deduction from federal income taxes." The case further clarifies that while state courts handle child support obligations and may consider tax consequences, they do not have the authority to determine federal tax exemptions.
Moreover, the IRS Field Service Advisory Memorandum FSA 200211004 reinforces that federal tax law determines whether a parent may claim a dependency exemption for a child, and specific requirements such as the custodial parent signing Form 8332 must be met for the noncustodial parent to claim the exemption.
In summary, only federal tax law determines who may claim a child as a dependent on a federal income tax return, and state courts do not have the authority to make this determination.
Sources:
Addington, William Curtis v. Teresita D. Addington, 111 A.F.T.R.2d (RIA) 1169
Publication 501 (2023)
§ 152. Dependent defined
FSA 200211004
Armstrong v. Commissioner, 31 B.T.A. 418
T.D. 9408
