The parent who has custody more than half the nights of the year is the only parent entitled to claim custody. The IRS does not honor court orders, it goes by number of nights the child lived with you. If you are the parent where the child lived more than half the nights of the year, then just print your return and mail it in. The IRS should investigate and award you the exemption. On the other hand, if you do not have custody more than half the nights of the year, then you are not entitled to anything. And if you jump on it and claim first to beat the electronic system, all your ex has to do is to print their return and mail it in, and the IRS will investigate and take away all your benefits. So be cautious.
