and my son's court case, the NCP is entitled to a portion of the tax deductions. However, as Soc pointed out, it really depends upon the state. California factors the deductions into it's CS formula. In ARizona, the guidelines for the tax exemption follows the CS formula. In otherwords, since you make so much more then your ex and you provide 66% of the CS guideline, and he 33%, then he would be entitled to 33% of the CS. You did not post how many kids you have. If you have 3 kids then he would be entitled to claim one each year. If you have two kids, then he would be able to claim one every other year. If you have one kid, then he would get every third year. This is just an example of how Arizona bases their exemptions on.