English to Spanish Law/Patents Law: Taxation & Customs Tax exemption

Hola: ¿Cómo se traduciría claim en el siguiente contexto? Los nombres xxxxxx e yyyyyyyy son de los hijos del matrimonio que quiere divorciarse.

TAX EXEMPTION: The Petitioner shall claim XXXXXXXX on his federal and state income taxes each year as long as he is current in his child support payments as of January 31st of the following year and the Respondent shall claim YYYYYYY on her federal and state income taxes each year. At such time that XXXXXXX can no longer be claimed by the Petitioner due to his age and/or working status, the parties shall alternate claiming YYYYYYYY on their federal and state income taxes each year as long as the Petitioner is current in his Child Support payments as of January 31st of the following year.