Reasons for Tax Deduction Plan

You will need to explain to the court why the tax deduction you have indicated is fair and equitable. For example, if both Petitioner and Respondent agree that Respondent should have the tax deduction, the reason can be something like: Petitioner and Respondent agree that Respondent shall have the tax deduction.

If Petitioner and Respondent do not agree, then you should carefully detail why the tax deduction you have indicated is fair and equitable. The following are some examples:

• Petitioner has more income than Respondent and there will be a greater benefit to the parties if Petitioner has the deduction.
• Respondent has more income than Petitioner and there will be a greater benefit to the parties if Respondent has the deduction.
• Alternating years for tax deductions will give the parties approximately the same benefit.
• We have a split custody arrangement and each parent should receive the deduction for the children he or she is caring for.