RCW 26.19.100 · 2026 Estimates
Estimate the value of the Child Tax Credit (CTC) for your children in 2026. See how claiming a dependent affects your household finances and child support planning.
The parent claiming the child
Washington courts can order which parent claims children as dependents under RCW 26.19.100. The court has the authority to alternate years or split exemptions among multiple children to ensure a fair distribution of tax benefits.
The federal Child Tax Credit (CTC) is one of the most significant financial benefits available to parents. When parents divorce or separate in Washington, determining who gets to claim this credit is often a major point of negotiation.
Under IRS rules, the "custodial parent" (the parent with whom the child lives for the greater part of the year) typically has the right to claim the child. However, Washington State courts have the authority under RCW 26.19.100 to allocate the tax exemption to the non-custodial parent if it is deemed fair.
If the court orders the non-custodial parent to claim the child, the custodial parent must sign IRS Form 8332. This form "releases" the claim to the other parent. Without this signed form, the non-custodial parent cannot legally claim the child, even if a state court order says they can.
The Child Tax Credit is not available to everyone. It begins to phase out (decrease) once your income reaches a certain level:
Washington courts can order which parent claims children under RCW 26.19.100. Courts may award to one parent, alternate annually, or split among children.
The Child Tax Credit is estimated at $2,000 per qualifying child in 2026. It phases out for single filers above $200,000 and married filers above $400,000.