This is an archived article that was published on sltrib.com in 2005, and information in the article may be outdated. It is provided only for personal research purposes and may not be reprinted.
In other parts of the country, Kary and Susan Kesler of Fillmore might be hard-pressed to find anyone who knows what it is like to raise 10 kids.
But not where they live in Millard County, home to the most supersized families in the country.
Out of 3,140 counties nationwide, taxpayers in this central Utah county claim the highest average number of exemptions on their federal tax returns, according to an analysis of Internal Revenue Service data by Syracuse University's Transactional Records Access Clearinghouse.
"Lots of exemptions means lots of kids," said Salt Lake City CPA Stephen Hatch.
Millard County had an average of 2.91 exemption claims per tax return filed in 2003, the highest of any U.S. county, the report showed. Utah also took the No. 2 spot, with Sanpete County's average of 2.90 exemptions.
Third on the list is Shannon County in South Dakota, followed by Idaho's Franklin County.
Juab County in Utah rounded out the top 5.
In all, 18 Utah counties made the top 50 - more than any other state. Texas was second with 12. Most Utah counties on the list are rural, although three are along the Wasatch Front: Utah County (No. 10), Tooele (31) and Davis (33).
And what U.S. county took the least number of exemptions per return? Pitkin County in Colorado, home of the upscale city of Aspen, with an average of 1.58 exemptions claimed per return.
Millard County's No. 1 ranking was no surprise to the Keslers, whose 10 kids range in age from 6 to 26. Four are still at home.
Kary Kesler said he always wanted a large family. Growing up, he had only one sibling - a sister. "I always wished I had a brother," he said.
Susan Kesler came from a family of eight, so she wanted a large family of her own.
Some people couldn't fathom taking care of such a large brood, but Kary Kesler said the logistics of running a large household are not as challenging as people think. "The children all help each other," he said.
Financially, the family balances its budget by pinching pennies and driving older cars. They wouldn't have it any other way. "I love these kids. I couldn't imagine not having them all," Kary Kessler said.
The Syracuse University report mirrored results from the 2000 Census, which also showed Utah with the largest families of any state.
For the 2004 filing year, exemptions reduced taxable income for most families by at least $3,100. For a taxpayer in the 10 percent tax bracket, each exemption could trim the federal income tax due by $310 per child. In the 35 percent tax bracket, the exemption could climb to savings of $1,085 per child.
Some families, however, may not be able to take full advantage of child-related tax advantages because their income is too high. But many can. And exemptions are not the only tax perk for parents.
While exemptions reduce taxable income, parents also are eligible for tax credits that represent a dollar-for-dollar reduction in tax due.
The first is the child tax credit, which is worth $1,000 for each child younger than 17. There is also a child care tax credit for families that pay for tending services for children younger than 13 (the credit varies, based on family income and the amount spent on day care).
For most families, however, the combined tax breaks represent only a small fraction of the cost of raising a child.
"If you have a child for tax purposes, you're in a losing proposition," said Salt Lake City CPA Gail Anger. "Kids are a whole lot more expensive than any credit or exemption you may get."