The dependency exemption refers to the tax benefits associated with claiming a child as a dependent for federal and state income tax purposes. In an Arizona divorce decree the parties can allocate which parent claims which child as a dependent in which years.

Under current Arizona law courts can condition a parent's right to claim the dependency exemption on staying current with child support obligations.

The post-2018 federal tax changes expanded the child tax credit while eliminating the personal exemption deduction. Confirm the current tax rules with a tax advisor. This is not tax advice.