A child of divorced parents is considered a dependent of the parent with custody unless that parent agrees to allow the noncustodial parent to claim the dependency exemption.

Question

Quizplus · Accepted Answer

This is true according to IRS regulations. The custodial parent is the default claimant for the dependency exemption, but they can sign a written declaration allowing the noncustodial parent to claim it instead.

A Child of Divorced Parents Is Considered a Dependent of the Parent