Per [[XPRIVATE/ACFLS/Monterey County v. Cornejo, 53 Cal. 3d 1271]], courts have power to allocate exemptions _and_ order the custodial parent to execute the declaration waiving the exemption. So ask for both: "In sum, we find nothing in the 1984 amendment to section 152(e) that precludes our state trial courts from exercising their traditional equitable power to allocate the dependency exemption to the noncustodial parent by ordering the custodial parent to execute a declaration waiving the exemption. In the instant case, however, we note that the trial court assigned the tax exemption for the minor child to respondent but did not order the custodial parent, Dina, to sign the necessary declaration which must be  attached to respondent's tax return. Nevertheless, it appears from the record that the trial court fully intended to allocate the exemption in accordance with section 152(e). 7 Accordingly, the matter will be remanded to the trial court to make clear that Dina is to execute the requisite declaration in consideration of the increased child support she will be receiving. Monterey County v. Cornejo, 53 Cal. 3d 1271, 1280-1281