In Nevada, the child tax exemptions are generally considered one of the things a court can allocate between parents. See:
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Sertic v. Sertic, 111 Nev. 1192, 901 P.2d 148 (1995) District court's allocation of the federal income tax dependency exemption for the child upheld. The Court explained that before 1985, the exemption could be allocated, and that result was not changed by the 1984 amendments to the Internal Revenue Code. The matter should be one within the "broad discretion" of the trial courts, and it is not "overly burdensome" to execute the appropriate documentation.............................
Of course, just because she is making the request does not mean the court will agree with her. Much depends on the facts of the case, why the exemption went to you, whether you have done what you were supposed to do (re: child support or otherwise), and other matters not clear under your question. You may well have to consult with a family law specialist to go over your specific facts.
Answered on Jan 31st, 2015 at 5:47 PM