@TXDAD
Q. Am I able to claim her on my taxes now that the decree does not apply.
A. No, at least not for 2020.
" In August 2020 she moved out to live at the dorms." Being away at school is considered a temporary absence from the parent's home. So, for 2020 she lived with your ex all year (the time before Aug was already the required more than half the year).
As covered earlier in this thread, she is the "qualifying child" of the parent she lives with. Since she is emancipated, she's no longer in anyone's custody, so the special rule for divorced parents no longer applies. This means the parent she lives with can technically no longer release the dependency to the other parent.
For 2021 (unless she provides more than half her own support), she is the qualifying child of the parent she lives with. "She chose to spend equal times at both households" may make that a little fuzzy, but the general rule, for college students, is: she is still considered as living with the parent she lived with prior to going away to school.
Bottom line: you and the ex need to agree on who will claim her.
For an alternate opinion, on what emancipation means, for this issue, see: https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-dependent-tie-breaker-rules/0...
