Hmmm. I am the the custodial parent. She lives with me more days than he is her and as I said, we switch off every year who claims her and in 10 years this has never come up as an issue. He pays child support which is what entities him to the deduction as on paper he financially supports her 50/50. Neither of us have ever filled out a form either. In fact one year I accidentally claimed her, his return got rejected and I had to amend mine without her as a deduction....because the court papers did matter.
