In re the Marriage of Hay

Mother appeals from an order modifying the child support provisions of a judgment of dissolution. On de novo review, we affirm in part and reverse and remand in part.

Mother, the custodial parent, first assigns error to the award of the tax exemption to father. She argues that the child support guidelines award the tax exemption to the custodial parent as a matter of law. Mother is wrong. OAR 137-50-330(2)(a)(I) states that it is presumed that the custodial parent will have the dependency exemption. However, the exemption can be awarded to the noncustodial parent if the tax consequences are…