{"data":{"id":"us-ut/utah-code-81-6-210","jurisdiction":"us-ut","citation":"Utah Code § 81-6-210","heading":"Award of tax exemption for a child.","body":"(1) There is no presumption as to which parent should be awarded the right to claim a child as an exemption for federal and state income tax purposes.\n(2) Unless the parties otherwise stipulate in writing, the court shall award in any final order the exemption on a case-by-case basis.\n(3) In awarding the exemption, the court shall consider:\n(a) as the primary factor, the relative contribution of each parent to the cost of raising the child; and\n(b) among other factors, the relative tax benefit to each parent.\n(4)\n(a) Notwithstanding Subsection (3), the court may not award any exemption to a parent if the parent is not current in the parent's child support obligation.\n(b) If a parent is not current in the parent's child support obligation under Subsection (4)(a), the court may award an exemption to the other parent.\n(5) An exemption may not be awarded to a parent unless the award will result in a tax benefit to that parent.","path":["Title 81 Utah Domestic Relations Code","Chapter 81-6 Child Support","Part 81-6-2 Calculation and Adjustment of Child Support"],"source_url":"https://le.utah.gov/xcode/Title81/Chapter6/81-6-S210.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"3aa159e8584872805ed5aca59977b1b4d0d2fcc1b373618758b4b91e30603055","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-81-6-209","next":"us-ut/utah-code-81-6-211"},"notice":"GroundRules: Original legal text. Not legal advice."}