# Ind. Code § 31-16-6-1.5: Claiming child for tax purposes; considerations; conditions > Indiana · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-1.5 ## Section - **Citation:** Ind. Code § 31-16-6-1.5 - **Heading:** Claiming child for tax purposes; considerations; conditions - **Jurisdiction:** Indiana - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Indiana Code / Title 31 / Article 16 / Chapter 6 / Section 31-16-6-1.5 ## Text Sec. 1.5. (a) A court shall specify in a child support order which parent of a child may claim the child as a dependent for purposes of federal and state taxes. (b) In determining which parent may claim the child as a dependent under subsection (a), the court shall consider the following: (1) The value of claiming the child as a dependent at the marginal tax rate of each parent. (2) The income of each parent. (3) The age of the child or children and the number of years that the child or children could be claimed as a dependent or dependents. (4) Each parent's percentage of the costs of supporting the child or children. (5) If applicable, the financial aid benefit for postsecondary education for the child or children. (6) If applicable, the financial burden each parent assumed under the property settlement in a dissolution proceeding. (7) Any other relevant factors. (c) If a court designates that the noncustodial parent of a child may claim the child as a dependent for purposes of federal and state taxes, the court shall order the custodial parent of the child to take all actions necessary to release the custodial parent's claim to the exemption in the manner required under Section 152(e) of the Internal Revenue Code. (d) If a court determines that a parent who is ordered to pay child support may claim the child as a dependent under subsection (a), the court shall include in the order that the parent may only claim the child as a dependent for federal and state tax purposes if the parent has paid at least ninety-five percent (95%) of the parent's child support for the calendar year for which the parent is ordered to claim the child as a dependent by January 31 of the following year. As added by P.L.210-2011, SEC.4. Amended by P.L.6-2012, SEC.203. ## Nearby sections - [Ind. Code § 31-16-6-1 Child support orders; relevant factors; income withholding; account at financial institution](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-1.md) - [Ind. Code § 31-16-6-1.5 Claiming child for tax purposes; considerations; conditions](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-1.5.md) - [Ind. Code § 31-16-6-2 Expenses for child's education and health care; Title IV-D fees](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-2.md) - [Ind. Code § 31-16-6-3 Setting aside parent's property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-3.md) - [Ind. Code § 31-16-6-4 Medical support](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-4.md) - [Ind. Code § 31-16-6-5 Security, bond, or other guarantees](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-5.md) - [Ind. Code § 31-16-6-6 Termination of child support obligation; exceptions; petition for educational needs](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-6.md) - [Ind. Code § 31-16-6-7 Effect of child's emancipation or death of parent obligated to pay support](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-7.md) - [Ind. Code § 31-16-6-7.5 Funeral expenses](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-7.5.md) - [Ind. Code § 31-16-6-7.8 Child support considered priority claim](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-7.8.md) - [Ind. Code § 31-16-6-8 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-8.md) - [Ind. Code § 31-16-6-9 Duty to furnish information; exception](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-9.md) - [Ind. Code § 31-16-6-10 Notice of change of address, federal assistance, and other conditions affecting support order; exception](https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-10.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T31_A16_C6_S31-16-6-1.5. Check the current official text before relying on it. Not legal advice.