Legal Question in Family Law in Arizona

Under Arizona law, unless the parents agree otherwise, the division of the income tax dependency exemptions is determined according to each parent's proportionate share of their combined income (it is NOT based on the amount of time the children spend with either parent).

For example, if you do not work (and therefore, he has 100% of your combined income), then he would be entitled to claim both kids each year.

If your incomes are roughly equal, you would each claim one child each year.

If he has 75% of the combined income and you have 25%, then he would claim both kids one year and one kid the next year, and you would claim one kid every other year.

Parents are free to agree to divide the exemptions otherwise (e.g. even if your incomes are not equal, you can still agree to each claim one child each year). The court will generally accept agreements the parents reach.