RCW 26.19.100
Federal income tax exemptions.
The parties may agree which parent is entitled to claim the child or children as dependents for federal income tax exemptions. The court may award the exemption or exemptions and order a party to sign the federal income tax dependency exemption waiver. The court may divide the exemptions between the parties, alternate the exemptions between the parties, or both.
[ 1990 1st ex.s. c 2 § 10.]
NOTES:
Effective dates—Severability—1990 1st ex.s. c 2: See notes following RCW 26.09.100.
Structure Revised Code of Washington
Chapter 26.19 - Child Support Schedule.
26.19.001 - Legislative intent and finding.
26.19.020 - Child support economic table.
26.19.035 - Standards for application of the child support schedule.
26.19.050 - Worksheets and instructions.
26.19.055 - Payments for attendant services in cases of disability.
26.19.065 - Standards for establishing lower and upper limits on child support amounts.
26.19.071 - Standards for determination of income.
26.19.075 - Standards for deviation from the standard calculation.
26.19.090 - Standards for postsecondary educational support awards.