In Kentucky, once a couple has divorced, who can claim the child for tax purposes is determined by IRS standards. However, if a parent can prove that awarding them the exemption contrary to IRS standards will actually benefit the child, the trial court can award it to the non-eligible parent.
Current Kentucky law requires a married couple to be separated for 60 days before they can file for divorce. The proposed law, House Bill 427, would require couples to be separated for 180 days. In addition, every couple with children would have to have a hearing to prove the marriage is irretrievably broken. If a judge thinks they can work it out, the couple could be ordered to counseling.