The dependency exemption for a child who is a qualifying child of divorced parents usually will go to the parent that has "primary custody" of the child for the calendar year. This is determined by the number of nights in which the child resided with the parent. If they have joint custody and the children stay with each parent an equal amount of time in a year, the parent with the higher adjusted gross income (AGI) is allowed the dependency exemption. But the custodial parent can waive the dependency exemption and then the noncustodial parent my claim the exemption.
Answered on Feb 21st, 2013 at 2:15 AM