What are the IRS rules for taking out dependents? If you pay child support & health benefits for your child, and also have partial custody, can you take them out as a
Dependent?

Only one parent is allowed to claim the child as a dependent. This should be explained in your paperwork along with the support and visitation.

If this is not covered in your support and visitation paperwork, the custodial parent gets the deduction in the eyes of the IRS.

However, its smart to discuss with the other parent and figure out which works out as more money back and split it.