IF MY DAUGHTERS FATHER CLAIMED HER LAST YEAR CAN I CLAIM HER THIS YEAR BECAUSE SHE WILL BE ATTENDING COLLEGE THIS YEAR

[DexterS · Accepted solution]

The parent in whose home the child spends more than 50% of her time is the Custodial Parent.  Time away at school is considered to be a temporary absence.  The IRS only considers days resided in determining who the custodial parent is. 

The custodial parent is the one who gets to take the exemption unless that parent releases the exemption to the non-custodial parent via Form 8332.

If your daughter spent more nights with you, than with her father, you are the custodial parent and have the right to the exemption and the education credit, if applicable.  If she spends more nights with him, he is the custodial parent.