I Just Moved to Texas, Where Do I File My Child Custody SUit?

Posted on by CJ.Harding

You probably must file in the state you just moved from.  Suits involving a child custody determination, or possession, visitation and access, fall under the Uniform Child Custody Jurisdiction and Enforcement Act (“UCCJEA”).  Almost all states have made it law, and in Texas, the UCCJEA is embodied in Chapter 152 of the Texas Family Code.

For initial child custody determinations, there are four options:

  1. The state is the home state of the child, meaning the child lived in the state for six months preceding the case, or the state WAS the home state of the child within six months before the case is filed and a parent or person acting as a parent still lives in the state.  Tex. Fam. Code 152.201(a)(1).
  2. No other state is the home state of the child or a court in the home state has declined to exercise jurisdiction (power) because another state is a more appropriate place because it is a) more convenient or b) a parent acted in bad faith or unjustifiably to make a certain state the home state of the child.  The child and at least one parent or person acting as a parent must have a substantial connection to the state in which the case will be filed or substantial evidence is available in that state.  Tex. Fam. Code 152.201(a)(2).
  3. All states that could exercise jurisdiction on the two grounds above have declined to do so because another state is the better forum because it is more convenient or because of bad conduct of a parent.  Tex. Fam. Code 152.201(a)(3).
  4. No court in another state would have jurisdiction under any of the three above grounds. Tex. Fam. Code 152.201(a)(4).

There is a basis for a court in Texas to make emergency orders, governed by Tex. Fam. Code 152.204, but speak with an attorney if it is going to come to that.  These interstate cases are not easy, and a lot of time and money can be wasted if you accidentally file in the wrong state.

Who Claims the Children as Dependents for Tax Purposes?

Posted on by CJ.Harding

About this time of year, separated parents sometimes ask us who can claim the children on their taxes.  Many parents simply agree that the parent that would get the most benefit can claim the children.  Other parents have provisions in their orders directing the parties to claim or not to claim the children on their taxes.  But what about when there is no agreement?

The position the IRS takes is that the person having the children more than half the year can claim the children.  IRS Publication 504.

This means that the custodial parent, or the parent the children live with primarily, can claim the exemption.

So what happens if your orders say that one parent gets to claim the children and the other parent files first, claiming the children?  Realistically, the parent that should have been able to claim the children is going to have a hard time.  They will need to work with the IRS, the other party, and possibly an attorney well-versed in tax law to correct the issue.  The parent could also file an enforcement action or sue for the lost benefit.  The easiest way to avoid the issue?  Speak with the other parent, or make sure you file first.