Normally, the parent who is awarded the physical custody of the children is also awarded the right to claim the children as dependents for income tax purposes because that parent usually has the children with him or her more than 50% of the time and provides more than 50% of the children's economic and non-economic support. There are, exceptions, however, to this general rule.

The courts may also consider:

If there is more than one child, the exemption may be divided. The exemption may also be alternated in different years. It is also possible for one parent to voluntarily waive the right to claim one or more of the children as a dependent for income tax purposes. That allows the parties to a divorce case to use the dependency as a negotiation point.