I was told by my divorce atty, and know 2 of my friends who are divorced had to do this, that if the father pays child support you are supposed to switch off every other year for who gets to claim. Legally it is whoever provides over half their support, but if he is paying child support then technically (from what I was told) that you are splitting support 50/50. I had it put into my divorce decree that I get to claim our DD, so it wouldn't be an issue for us. I would call the IRS and find out if I were you.
Music is right. The tax law is the custodial parent claims unless they sign a form allowing the non-custodial to claim. Even if your separation/divorce decree specifies the non-custodial can claim every other year (or even every year), the form still needs to be submitted. The IRS will not use anything but that form. You can google search the topic and read up. I just went through this with my X in April. I'm custodial and our SA states he gets to claim my DS if he's current on CS. After I researched and told him about the form, he didn't even want to bother. Fine with me :o
The only person qualified to answer your question is a tax professional. Please check with a tax accountant or a tax service in your state to answer your question. Don't guess on this one.
The general rule now w/ the IRS is that the parent the child lives with gets to claim them as exemptions.
I was told by my divorce atty, and know 2 of my friends who are divorced had to do this, that if the father pays child support you are supposed to switch off every other year for who gets to claim. Legally it is whoever provides over half their support, but if he is paying child support then technically (from what I was told) that you are splitting support 50/50. I had it put into my divorce decree that I get to claim our DD, so it wouldn't be an issue for us. I would call the IRS and find out if I were you.
The IRS does not use the "who paid over 1/2 the support rule" any more.