If the two parents cannot agree, you can use the IRS tie breaker rules. But.....the child can be claimed as a dependent on only ONE of the tax returns. The other parent must file as single and will not enter anything about the child on their return.
If you are a non-married couple who live together then only one of you can claim the child(ren) and the one not claiming the child does not enter anything at all on their tax return about the child.
TIE BREAKER RULES
https://itap1.for.irs.gov/owda/0/resource/Commentary_Files_Redirect_ITA/en-US/help/tbrk09.html
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