5. may only claim the child(ren) as a dependent for federal and state tax purposes if the parent has paid at least 95% of the parent’s child support obligation for the calendar year for which the parent is ordered to claim the child(ren) as a dependent by January 31 of the following year.

Dated:

Judge, Delaware Circuit Court No.

Distribution:

Petitioner Name

Petitioner Address

Petitioner City, State, Zip

Respondent Name

Respondent Address

Respondent City, State, Zip