Section 81-6-210 - Award of tax exemption for a child(1) There is no presumption as to which parent should be awarded the right to claim a child as an exemption for federal and state income tax purposes.(2) Unless the parties otherwise stipulate in writing, the court shall award in any final order the exemption on a case-by-case basis.(3) In awarding the exemption, the court shall consider:(a) as the primary factor, the relative contribution of each parent to the cost of raising the child; and(b) among other factors, the relative tax benefit to each parent.(4)(a) Notwithstanding Subsection (3), the court may not award any exemption to a parent if the parent is not current in the parent's child support obligation.(b) If a parent is not current in the parent's child support obligation under Subsection (4)(a), the court may award an exemption to the other parent.(5) An exemption may not be awarded to a parent unless the award will result in a tax benefit to that parent.Renumbered from § 78B-12-217 and amended by Chapter 366, 2024 General Session ,§ 157, eff. 9/1/2024.Renumbered and Amended by Chapter 3, 2008 General Session.