Alaska Statutes

Alaska Stat. § 25.24.152 (2026)

Children as dependents for tax purposes

✓ current as of July 2026

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Sec. 25.24.152. Children as dependents for tax purposes.
(a) In an action for divorce, dissolution, or to declare a marriage void, the court may not unconditionally grant to a noncustodial parent the right to claim a child as a dependent under federal income tax laws. The court may grant a noncustodial parent the right to claim a child as a dependent under federal tax laws for a tax year if the noncustodial parent satisfies the requirements of federal law and was not in arrears at the end of the tax year in an amount more than four times the monthly obligation under
(1) a support order applicable to the child in cases where a payment schedule has not been established for payment of continuing support and accumulated arrears under the support order; or

(2) a payment schedule if a payment schedule has been established for payment of continuing support and accumulated arrears under a support order applicable to the child.

(b) In this section, “noncustodial parent” means the parent who has actual physical custody of the child for less time than the other parent.

Notes of Decisions

Cited in 9 cases (3 in the last 5 years), 2006–2025 · leading case: Skinner v. Hagberg, 183 P.3d 486 (Alaska 2008).

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Skinner v. Hagberg, 183 P.3d 486 (Alaska 2008). · cites it 2× “8(k) provides that consistent with AS 25.24.152 26 and federal law, the trial court may allocate the federal tax exemption for a child between the parties "as is just and proper and in the child's best interests.”

Nancy M. v. John M., 308 P.3d 1130 (Alaska 2013). · cites it 2× “3(k) provides that, consistent with AS 25.24.152 and federal law, the trial court may allocate the federal tax exemption for a child between the parties "as is just and proper and in the child's best interests.”

Ginn-Williams v. Williams, 143 P.3d 949 (Alaska 2006). · cites it 2× “Ginn-Williams separately claims that the dependency exemption fails to comport with Alaska law by violating AS 25.24.152. But Ginn-Williams’s reliance on this provision is equally unavailing.”

Karen Chichenoff f/k/a Karen Blondin v. Bradford Blondin (Alaska 2021). · cites it 5× “”27 Federal tax law provides that a parent may claim a child as a dependent for income tax purposes if the child “has the same principal place of abode as the taxpayer for more than one-half of [the] taxable year.”

Jazmin Berenice Boone v. Jonathan D'Angelo Boone (Alaska 2023). · cites it 4× “-15- 1978 The court may allocate the dependent tax deduction for each child between the parties as is just and proper, in the child’s best interests, and consistent with AS 25.24.152 and federal law.38 Under AS 25.”

James Kack v. Rhonda Kack (Alaska 2016). · cites it 4× “A court “may allocate the dependent tax deduction for each child between the parties as is just and proper and in the child’s best interests” subject to the provisions of AS 25.24.152 and federal law.9 Though the law presumes dependent tax deductions for the parent who has…”

Wade R. v. Melinda R. (Alaska 2014). · cites it 4× “3(k) states that “[t]he court may allocate the dependent tax deduction for each child between the parties as is just and proper and in the child’s best interests.”

Heather Craft-Johnson v. Christopher Mills (Alaska 2025). · cites it 2× “But this is not such an action and Mills is not a “noncustodial parent” — the parties share 50/50 physical custody of their daughter.”

Armstrong v. Comm'r, 139 T.C. 468 (2012). “152(a) (West 2010)). And Colorado as well, since at least 1992.”

— Alaska Stat. § 25.24.152(a) — 7 cases

Skinner v. Hagberg, 183 P.3d 486 (Alaska 2008). “8(k) provides that consistent with AS 25.24.152 26 and federal law, the trial court may allocate the federal tax exemption for a child between the parties "as is just and proper and in the child's best interests.”

Ginn-Williams v. Williams, 143 P.3d 949 (Alaska 2006). “Ginn-Williams separately claims that the dependency exemption fails to comport with Alaska law by violating AS 25.24.152. But Ginn-Williams’s reliance on this provision is equally unavailing.”

Heather Craft-Johnson v. Christopher Mills (Alaska 2025). “But this is not such an action and Mills is not a “noncustodial parent” — the parties share 50/50 physical custody of their daughter.”

Karen Chichenoff f/k/a Karen Blondin v. Bradford Blondin (Alaska 2021). “”27 Federal tax law provides that a parent may claim a child as a dependent for income tax purposes if the child “has the same principal place of abode as the taxpayer for more than one-half of [the] taxable year.”

Wade R. v. Melinda R. (Alaska 2014). “3(k) states that “[t]he court may allocate the dependent tax deduction for each child between the parties as is just and proper and in the child’s best interests.”

— Alaska Stat. § 25.24.152(b) — 2 cases

Jazmin Berenice Boone v. Jonathan D'Angelo Boone (Alaska 2023). “-15- 1978 The court may allocate the dependent tax deduction for each child between the parties as is just and proper, in the child’s best interests, and consistent with AS 25.24.152 and federal law.38 Under AS 25.”

Karen Chichenoff f/k/a Karen Blondin v. Bradford Blondin (Alaska 2021). “”27 Federal tax law provides that a parent may claim a child as a dependent for income tax purposes if the child “has the same principal place of abode as the taxpayer for more than one-half of [the] taxable year.”

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