Revised Code of Washington
Wash. Rev. Code § 26.19.100 (2026)
Federal income tax exemptions
✓ current as of May 2026
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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.
Notes:
Effective dates—Severability—1990 1st ex.s. c 2: See notes following RCW 26.09.100.
Notes of Decisions
Cited in 7
cases (1 in the last 5 years), 2017–2026 · leading case: In Re The Marriage Of: Shilo Strickland F/k/a Leyerzapf v. Bjorn Leyerzapf (Wash. Ct. App. 2017).
In Re The Marriage Of: Shilo Strickland F/k/a Leyerzapf v. Bjorn Leyerzapf (Wash. Ct. App. 2017). “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 .”
Johnathan L. Walker v. Jennifer L. Johnson (Wash. Ct. App. 2017). “" RCW 26.19.100. Walker relies on an unpublished Division Three opinion for the proposition that the court may not permanently award all the tax exemptions to one parent.”
Heidi Rachael Silver v. Matthew Benjamin Silver (Wash. Ct. App. 2017). “Silver responds that O'Day's argument is meritless because reapportionment of the exemption award was within the commissioner's discretion under RCW 26.19.100. Silver also argues that the court commissioner did not commit error because O'Day failed to object to the…”
In Re The Marriage Of: Yohannes K. Teklemariam v. Dehab Hailemariam (Wash. Ct. App. 2018). “" 8 Teklemariam also fails to establish that the earned income tax credit would be a recurring event or introduce any evidence to show the value of the tax credit was sufficient to demonstrate error.”
In Re The Marriage Of: Stephen A. Burns, App. & Hiromi F. Burns (n/k/a/ Fujiki), Res. (Wash. Ct. App. 2020). “to pay an amount determined under chapter 26.19 RCW.”
In Re The Marriage Of: Stephen A. Burns, App. & Hiromi F. Burns (n/k/a/ Fujiki), Res. (Wash. Ct. App. 2020). “to pay an amount determined under chapter 26.19 RCW.”
Arti Seshadri, Res. & Madhusudhan Ananderi Kandadai, App. (Wash. Ct. App. 2026). “See RCW 26.19.100. It may “divide the exemptions between the parties, alternate the exemptions between the parties, or both.”
— Wash. Rev. Code § 26.19.100(1) — 2 cases
In Re The Marriage Of: Stephen A. Burns, App. & Hiromi F. Burns (n/k/a/ Fujiki), Res. (Wash. Ct. App. 2020). “to pay an amount determined under chapter 26.19 RCW.”
In Re The Marriage Of: Stephen A. Burns, App. & Hiromi F. Burns (n/k/a/ Fujiki), Res. (Wash. Ct. App. 2020). “to pay an amount determined under chapter 26.19 RCW.”
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