A child can only be claimed on 1 tax return per year. The custodial parent is the parent that qualifies to claim the child as a dependent on their return. And the custodial parent is the parent whom the child spent the most nights with. The child is either claimed by both parents on a jointly filed tax return or if the parents are separated, the child is claimed on only 1 parent's tax return, the custodial parent. @JuvenileDelinquent
Special Rules for Children of Divorced or Separated Individuals
IRS Question
We’re the divorced or legally separated parents of one child. May each parent claim the child as a dependent for a different part of the tax year?
Answer
No, an individual may be a dependent of only one taxpayer for a tax year. You can claim a child as a dependent if he or she is your qualifying child. Generally, the child is the qualifying child of the custodial parent. The custodial parent is the parent with whom the child lived for the longer period of time during the year. See More Info.
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