OK ... the IRS rules say that you are the custodial parent and you have the choice .... but if there is a court order then if you don't comply he can take you to court for not following the order. HOWEVER ... the non custodial parent is limited on what they can claim ... see the rules here on how the child is split in a divorce situation ....
The
parent with whom the child lives more than half the year (184 or more 184
nights for 2016) is automatically entitled to claim the child as a dependent.
This is the custodial parent. (IRS determines custody based on where the child
lives, not any court order or agreement.) The non-custodial parent is
not entitled to claim anything.
However,
the custodial parent can sign a release (form 8332) allowing the non-custodial
parent to claim the child as a dependent. You can download this form from
the IRS web site. The custodial parent signs it and gives it to the
non-custodial parent and the non-custodial parent mails it to the IRS after
e-filing the rest of their tax return. In this case, the non-custodial
parent can claim the dependent exemption and the child tax credit. The non-custodial
parent can never claim earned income credit, the dependent care credit (day
care credit) or use the child to qualify for head of household status.
Those benefits always stay with the custodial parent.
