Dependency Deduction: For years in which the mother remains unemployed, the father shall be entitled to claim the dependancy deduction for the child, for IRS purposes. however, when the Mother obtains full time employment and is therofre able to utilize the deduction, she shall be entitled to claim the child as adependant in her first year of employment wherin she has been employed for a sufficient time to file an income tax return which will offset a child deduction. therafter, so long as the mother remians so employed, the deduction shall be alternated, on a yearly basis. the parties shall execute any documents neccassary to effecuate this provision, within 5 days of presentation to the other party pf aany and allapplicable documents.
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