When allocating tax dependancy exemptions, the rights to claim the exemptions should be divided based upon theri respective gross incomes, which is consistent with the intent of the Federal Law. Contact a Denver Divorce Mediator to discuss your case further. The foundation underlying this division takes into account the contributions to the costs of raising the children. This is directly related to the percentage of child support each contributes to the overall child support amount determined by the child support guidelines. Consideration of cost of child care, extraordinary medical care, and medical insurance are built into the child support caclucation and therefore are factored into the equation. However, in order to claim the exemption, the person paying the support MUST be current on their payments in order to obtain the benefit of claiming the tax exemption.