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Both you and the father of your child can not claim your daughter. Only one of you can claim her.
In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. For IRS purposes there is no such thing as a 50/50 child. You will need to count the nights that your child spent with each of you to determine who can claim her on their return.
However, the child will be treated as the qualifying child of the noncustodial parent if the rule for children of divorced or separated parents apply.
See IRS Publication 504 for more details on who should claim your child.
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‎January 30, 2020
11:19 AM