Only one of them can claim the dependent. The parent who had the child for the most days of the year is considered the custodial parent. The custodial parent is the parent that can claim the child.
Parents who are divorced, separated, never married or live apart and who share custody of a child with an ex-spouse or ex-partner need to understand the specific rules about who may be eligible to claim the child for tax purposes. This can make filing taxes easier for both parents and avoid errors that may lead to processing delays or costly tax mistakes. Please see the IRS page that details this issue.
If both parents (or two unrelated people) claim the same child on separate returns, the IRS will intervene.
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