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RCW 26.19.100
RCW 26.19.100 - Federal income tax exemptions (2026)
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Verbatim reference text. This is the full, unedited text of RCW 26.19.100, provided for reference only — it is not legal advice, and Divorce.law is not a law firm. Always confirm current wording against the official source.
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 s 10.]