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IC 31-16-6-1.5
Claiming child for tax purposes; considerations; conditions
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.
IC 31-16-6-2
Expenses for child's education and health care; Title IV-D fees
Sec. 2. (a) The child support order or an educational support order
may also include, where appropriate:
(1) amounts for the child's education in elementary and
secondary schools and at postsecondary educational
institutions, taking into account:
(A) the child's aptitude and ability;
(B) the child's reasonable ability to contribute to educational
expenses through:
(i) work;
(ii) obtaining loans; and
(iii) obtaining other sources of financial aid reasonably
available to the child and each parent; and
(C) the ability of each parent to meet these expenses;
(2) special medical, hospital, or dental expenses necessary to
serve the best interests of the child; and
(3) fees mandated under Title IV-D of the federal Social
Security Act (42 U.S.C. 651 through 669).
(b) If the court orders support for a child's educational expenses
at a postsecondary educational institution under subsection (a), the
court shall reduce other child support for that child that:
(1) is duplicated by the educational support order; and
(2) would otherwise be paid to the custodial parent.
As added by P.L.1-1997, SEC.8. Amended by P.L.2-2007, SEC.361.
IC 31-16-6-4
Medical support
Sec. 4. (a) A child support order must require either parent or both
parents to provide medical support for the child through health
insurance coverage if the health insurance coverage is available to
the parent at a reasonable cost.
(b) An order for medical support under this section shall be
enforced under 42 U.S.C. 666(a)(19).
As added by P.L.1-1997, SEC.8. Amended by P.L.86-2002, SEC.10;
P.L.103-2007, SEC.18; P.L.80-2010, SEC.29.
IC 31-16-6-5
Security, bond, or other guarantees
Sec. 5. Upon entering an order under section 1 of this chapter, the
court may provide for such security, bond, or other guarantee that is
satisfactory to the court to secure the obligation to make child
support payments.
As added by P.L.1-1997, SEC.8.
IC 31-16-6-6
Termination of child support; emancipation
Sec. 6. (a) The duty to support a child under this chapter, which
does not include support for educational needs, ceases when the child
becomes nineteen (19) years of age unless any of the following
conditions occurs:
(1) The child is emancipated before becoming nineteen (19)
years of age. In this case the child support, except for the
educational needs outlined in section 2(a)(1) of this chapter,
terminates at the time of emancipation, although an order for
educational needs may continue in effect until further order of
the court.
(2) The child is incapacitated. In this case the child support
continues during the incapacity or until further order of the
court.
(3) The child:
(A) is at least eighteen (18) years of age;
(B) has not attended a secondary school or postsecondary
educational institution for the prior four (4) months and is
not enrolled in a secondary school or postsecondary
educational institution; and
(C) is or is capable of supporting himself or herself through
employment.
In this case the child support terminates upon the court's finding
that the conditions prescribed in this subdivision exist.
However, if the court finds that the conditions set forth in
clauses (A) through (C) are met but that the child is only
partially supporting or is capable of only partially supporting
himself or herself, the court may order that support be modified
instead of terminated.
(b) For purposes of determining if a child is emancipated under
subsection (a)(1), if the court finds that the child:
(1) is on active duty in the United States armed services;
(2) has married; or
(3) is not under the care or control of:
(A) either parent; or
(B) an individual or agency approved by the court;
the court shall find the child emancipated and terminate the child
support.
As added by P.L.1-1997, SEC.8. Amended by P.L.2-2007, SEC.362;
P.L.80-2010, SEC.30; P.L.111-2012, SEC.2.
IC 31-16-6-7
Effect of child's emancipation or death of parent obligated to pay
support
Sec. 7. (a) Unless otherwise agreed in writing or expressly
provided in the order, provisions for child support are terminated:
(1) by the emancipation of the child; but
(2) not by the death of the parent obligated to pay the child
support.
(b) If the parent obligated to pay support dies, the amount of
support may be modified or revoked to the extent just and
appropriate under the circumstances on petition of representatives of
the parent's estate.
As added by P.L.1-1997, SEC.8.
IC 31-16-6-8
Repealed
(Repealed by P.L.197-1997, SEC.29.)
IC 31-16-6-9
Duty to furnish information; exception
Sec. 9. (a) The custodial parent and noncustodial parent shall
furnish the following information to the clerk of the court for entry
into the Indiana support enforcement tracking system (ISETS) or its
successor statewide automated support enforcement system at the
time of the issuance or modification of a child support order:
(1) Except as provided in subsection (b), the parent's:
(A) Social Security number;
(B) current residence and mailing address;
(C) telephone numbers;
(D) date of birth; and
(E) driver's license number.
(2) The name, telephone number, and address of the parent's
employer.
(b) An individual certified as a program participant in the address
confidentiality program under IC 5-26.5 is not required to provide
the individual's current residence and mailing address if the
individual provides an address designated by the office of the
attorney general under IC 5-26.5 as the individual's current residence
and mailing address.
As added by P.L.80-2010, SEC.31. Amended by P.L.128-2012,
SEC.35.
IC 31-16-6-10
Notice of change of address, federal assistance, and other
conditions affecting support order; exception
Sec. 10. (a) Except as provided in subsection (c), a party affected
by a support order shall inform the clerk of the court and the state
central collection unit established within the child support bureau by
IC 31-25-3-1 of any change of address not more than fifteen (15)
days after the party's address is changed.
(b) At the time of the issuance or modification of a support order,
the parties affected by the order shall inform the clerk of the court
and the state central collection unit established within the child
support bureau by IC 31-25-3-1 of:
(1) whether any of the parties is receiving or has received
assistance under the:
(A) federal Aid to Families with Dependent Children
program (42 U.S.C. 601 et seq.); or
(B) federal Temporary Assistance for Needy Families
(TANF) program (45 CFR 260 et seq.); and
(2) the Social Security number of any child affected by the
order.
The Social Security number required under subdivision (2) shall be
maintained in the Indiana support enforcement tracking system
(ISETS) or its successor statewide automated support enforcement
system and shall be kept confidential and may be used only to carry
out the purposes of the Title IV-D program.
(c) A party who is an individual certified as a program participant
in the address confidentiality program under IC 5-26.5 is not required
to provide the individual's current residence and mailing address if
the individual provides an address designated by the office of the
attorney general under IC 5-26.5 as the individual's principal
residence and mailing address.
As added by P.L.80-2010, SEC.32. Amended by P.L.128-2012,
SEC.36.