The Internal Revenue Code (IRC) 152(e) provides the rule governing dependency exemptions for children of divorce or separated parents. The above rule applies provided that the parents on a combined basis provide more than half of the child support for the year and have custody for more than half the year. IRC 152(e) states that the parent who has physical custody of the child for more than half the year (custodial parent) is automatically entitled to claim the dependency exemption. There is an exception, however, that allows the custodial parent to give a non-custodial parent the right to claim the designated child as a dependent. The custodial parent must execute a written waiver releasing the exemption to the non-custodial parent for a single year, a specified number of years or for all future years. The custodial parent executes IRS Form 8332 which the non-custodial parent must attach to his or her income tax return.
In order for the “non-custodial parent rule” to apply four (4) requirements must be met:
1. Over half of the child support for the year must be provided by one or both parents.
2. Parents must be divorced or separated under a written agieement at the end of the year or have lived apart for the last six (6) months of the year.
3. The child must be in the custody of one or both parents for over half the year.
4. The custodial parent must sign a written declaration releasing to the non-custodial parent the right to claim the designated child as a dependent for the year. (IRS Form
The Michigan Court of Appeals has held that the State Courts have the authority to award dependency exemptions for children of the marriage. It is also of note that parties are free to agree upon the allocation of exemptions. Once agreed to, the provision becomes enforceable as a Court Order. Whether parties agree on the allocation of exemptions for children or it is decided by a Court, it is important to review all information concerning tax consequences of a divorce. IRS Publication 504 has detailed information concerning all tax breaks and exclusions for people who are divorcing or separated.
* This information is for informational purposes only and should not be considered to be tax advice.
It is imperative if your son or daughter is charged with a crime that you consult and attorney well versed in the arena of juvenile law. Depending on how a minor is charged, a conviction could ultimately have an effect that goes well beyond a child’s 18th birthday. Even though a matter may begin in juvenile court, a minor could end up with an adult conviction and also suffer many of the same consequences as an adult would, including detention and/or incarceration. Your child’s future, academic and employment opportunities could be affected by a conviction for juvenile offense.
Call today to set up an inittial consultation at no charge to you for one of our experienced attorneys to review your matter and explain to you your options.
There are many crimes in Michigan that involve theft and/or burglary. These offenses can be charged as either felonies and/or misdemeanors depending on the value of what was taken and the circumstances surrounding the taking. It is vital to have your matter reviewed as you may face incarceration and restitution. Having a conviction for burglary or any theft crime, can have significant impact on future employment and even educational opportunities. Furthermore, having a theft conviction could ultimately penalize you in other legal matters and can lead to your character for truthfulness being called into question.
We offer an initial consultation at no charge to you to evaluate the facts and circumstances of your matter and to thoroughly explain to you the nature and consequences of the crime that you are charged with and potential outcomes.
Call today to schedule your appointment.
Whether you are charged with a felony or misdemeanor concerning the possession of marijuana, one of our experienced trial attorneys will review your matter and aggressively defend your case. It is imperative that you have your case thoroughly reviewed and become aware of all the defenses available to you. In addition to penalties and requirements the court will impose, there are additional consequences that result from a possession conviction. Did you know that regardless of whether or not you are operating a motor vehicle, the Secretary of State will take license action against your driving privileges if you are convicted of possession of marijuana? Additionally you may be required to disclose a conviction to prospective employers, school applications and/or financial aid for schooling.
Call today to schedule an appointment to have your matter thoroughly reviewed. Your initial consultation is no charge to you.
- Operating While Intoxicated (OWI)
- Operating While Visibly Impaired (OWVI)
Many changes have taken place in Michigan in the past 10 years that have significantly affected drinking and driving laws. In Michigan the “legal limit” is .08. This means if a person’s operating a motor vehicle in Michigan with a bodily alcohol limit of .08 or more you may be charged with operating while intoxicated. Further changes have taken place where you can be charged with a felony if you have 2 or more priors in your entire lifetime. Additionally, under Michigan’s new “Super Drunk” law, you will face enhanced penalties if you have a bodily alcohol level of .17 or greater.
There are man collateral consequences that you will face outside of the courtroom. Michigan Secretary of State will take license action against your driver’s license that may include restrictions on your driving privileges, suspensions or revocation of your driving privileges. Additionally, you could face thousands of dollars in “driver’s responsibility fees”.
A substantial part of our practice is defending individuals charged with drunk driving. Call today for a free consultation with one of our experienced defense attorney and for a thorough review of your case.
There is a wide range of assaultive crimes in the state of Michigan. Assaultive crimes can range from an assault and battery to the more serious cases of assault with intent to commit murder. In Michigan, assault and batter, domestic violence, and aggravated assault are all misdemeanor punishable by greater than one year in the county jail, such as felonious assault with intent to commit great bodily harm less than murder, are examples of felony assaults.
As with all other crimes, assault charges are very serious. You will be facing potential jail and/or prison sentences ranging from 93 days for an assault and battery to life in prison for assault with intent to commit murder, in addition to heavy fines and costs and probation. A conviction can also impact your ability to carry a firearm as well as cause you to lose your ability to hunt. The impact of a conviction of this or any other crime could have an impact on future imployment as well as financial aide for those pursuing their education.
In most assault cases the prosecutor will be relying on the testimony of witnesses that are generally not police officers in order to prove their case. Many times, the witnesses can be discredited as they may be in a state of intoxication or themselves be the aggressors. As skilled defense attorneys we are able to cross examine witnesses and discredit eyewitness accounts of prosecution witnesses.
In Michigan a person has a right to defend themselves. Where a person has acted out of fear for their own safety or the safety of others, it may be possible to present a strong argument for self defense. The prosecution in Michigan must prove the Defendant did not act in self defense if it can be properly demonstrated that one was acting out of fear for the their own safety or the safety of others.
It is important for there to be a thorough investigation of each and every case. A thorough investigation would include interviewing all witnesses who could provide verification and/or other credible evidence to present a thorough and complete defense.
When dealing with family law issues it is important for your matters to be addressed timely and that there be accessibility and promptness in responding to communications. We are available daily for phone calls, emails and requests for meetings. In addition to the open lines of communication and accessibility to your attorney, we recognize that fees are an important aspect of selecting a family law attorney. At Livingston Law Offices we charge fair but competitive hourly rates and retainer fees that are consistent with the geographical locations of your family law matter. We also understand the tough economic times that exist in today’s world and as such we will work to customize fees to assist you in your pressing legal matters.
Whether divorce, child custody, parenting time, child support, spousal support, there are various ways in which these matters can be resolved: litigation, mediation, arbitration and/or negotiated settlements with attorneys. While the circumstances of each case dictate which step is best for you, it is important to make an informed decision once a thorough review of your case is concluded. If you are facing any of the following family law issues, let one of our experienced family law attorneys review your case today.
- Child custody
- Change in domicile
- Child Support
- Spousal Support
- Parenting time
- Property distribution
- Modification of existing orders
- Domestic violence
- Third party custody
- Qualified Domestic Relations Order
Considering divorce? Talk to a lawyer and find out how to protect your rights. The period leading up to divorce can be stressful and frustrating. Our office will inform you of your legal rights.
THINKING ABOUT DIVORCING YOUR SPOUSE?
Even if you aren’t sure divorce is the right solution, you can take steps to protect yourself. We provide advice regarding your home, your financial obligations, and your children.
No matter where you are in the divorce process, our office can answer your legal questions and offer suggestions on how to plan for a divorce.
If you and your spouse have children, the divorce process often becomes more complicated. Child custody arrangements will need to be worked out between the parents. Our office has been negotiating and litigating these issues in the Family Court for over 30 years.
Livingston Law Offices specializes in personal injury claims. For over 30 years the citizens of Livingston County have requested our advice regarding the analysis, presentation, litigation, settlement and trial of personal injury actions. No other law firm in Livingston County can match our experience and success in personal injury work.
What follows below is an explanation of specific topics and areas of personal injury law. Each is unique in its own way with separate evidentiary and legal requirements. Continue reading