Before you change the agreement - what makes the most business sense?

For instance - let's say YOU take the deductions, and at your income level and tax status, it saves you $2,000.

Let's say SHE takes the deductions, and in her bracket, it only saves her $1,000.

It would make more sense for YOU to take the deductions every year and share it with her by giving her an extra $1,000.

Now, if your incomes are similar, there may be no difference and alternating years may be simplest.

Ellie