I do not think this information is correct. Ease provide IRS publication that states dependent tax benefits can be "split". IRS Publication 17 specifically states the following "Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).
The exemption for the child.
The child tax credit.
Head of household filing status.
The credit for child and dependent care expenses.
The exclusion from income for dependent care benefits.
The earned income credit.
The other person cannot take any of these benefits based on this qualifying child. In other words, you and the other person cannot agree to divide these benefits between you. The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child." Reference <a href="
http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000204295" rel="nofollow" target="_blank">
http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000204295</a>
Please explain where this rule is offset
