Deductions & credits

You didn't state the exact age of your child or what state you are in, but ...

 

In most states, a child is "emancipated" at age 18.  But that can vary by state, so you need to check the age in your state.

 

If the child was "emancipated" for over 6 months during the year, the non-custodial parent can NOT claim the child as a dependent.  Court orders can not change that.  If the non-custodial parent were to claim that child as a dependent, that would be tax fraud.