| I'm siding with MukatA on this - in the case of a dispute between the parents as to who gets to claim the child and where there is no written divorce or separation agreement spelling it out, the IRS sides with the parent with whom the child lived the longer period of time during the year. In the case of a tie, then they go with the parent with the higher AGI. Thus for example if the father is providing child support , but the child lives with the mother, the mother's right to claim the child outweighs the father's. |