Alaska § 25.24.152 - Children as dependents for tax purposes.
Full text of Alaska Alaska Statutes § 25.24.152 — Children as dependents for tax purposes., with citation guidance and answers to common questions.
§ 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.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 25.24.152
What does Alaska Statutes § 25.24.152 cover?
Section 25.24.152 ("Children as dependents for tax purposes.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 25.24.152?
A common citation format is "Alaska Statutes § 25.24.152" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 25.24.152 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.