Parenting Plan Page 9
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10Section E:
Child Tax Exemption
Only one party may claim a deduction for each child on his/her income tax return. Both parties agree to prepare
appropriate IRS forms, for example, Form 8332 “Release of Claim to Exemption for Child of Divorced or
Separated Parents” IRS link to forms:
Note:
If there is no agreement, the dependency exemption will be divided in accordance with §14-10-115(12),
C.R.S. These rights shall be allocated between the parties in proportion to their contributions to the
costs of raising their children.
A parent s hall n ot b e e ntitled to c laim a c hild a s a d ependent, i f he o r s he h as n ot p aid a ll c ourt-
ordered child support for that tax year or if claiming the child as a dependent would not result in any
tax benefit pursuant to §14-10-115(12), C.R.S.
“F” = Father “M” = Mother “O” = Other party
Full Name of Child
Deduction to be
Deduction to be
Deduction to be
claimed every year
claimed during odd
claimed during
by:
years
even years
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
F
M
O
Other:
Section F:
Other Terms
If the parties cannot reach an agreement in the future on any issues involving the child(ren), they agree to
enter into
mediation
arbitration
parenting coordinator
decision-maker at their own cost.
The parties will exchange financial information on an annual basis, for example, income, verification of
insurance and its costs.
Identify below any issues or agreements not already identified in this agreement.
Minor c hanges m ay b e made at any t ime i f both par ties agr ee to t he changes.
A written
agreement to modify c hild support, the primary caretaking party, or other substantial changes
to the parenting plan should be filed with the Court along with a proposed order for the Court to
approve the modification.
JDF 1113 R5/10
PARENTING PLAN
Page 9 of 10
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