What is a potential benefit for the non-custodial parent if they are granted the dependency exemption?

The potential benefit for the non-custodial parent being granted the dependency exemption primarily revolves around the tax implications associated with having that exemption. When the non-custodial parent claims the dependency exemption for their child, it can lead to reduced taxable income, which often results in increased tax refunds. This is particularly impactful when the non-custodial parent’s income level allows for significant tax benefits from the exemption.

In the context of divorce and custody arrangements, the dependency exemption can shift some financial responsibility and benefits, which might otherwise be primarily enjoyed by the custodial parent. Capturing this benefit allows the non-custodial parent to potentially improve their financial situation, especially when filed correctly and in accordance with IRS regulations.

The other choices do not accurately capture the direct benefits of claiming a dependency exemption. For instance, while the dependency exemption is related to child-related deductions, it does not automatically confer eligibility for these deductions without further qualifications. Similarly, higher child support payments or enhanced support for educational expenses are not inherently tied to the outcome of claiming the dependency exemption. Instead, they depend on various other factors such as state laws and individual agreements made during the divorce proceedings.