That’s definitely a complex situation, and it’s great you’re being careful. Generally, the person who provides more than half of the child’s support and with whom the child lives most of the year is the one eligible to claim them as a dependent. However, since legal custody and adoption rights are involved, it’s best to get written clarification from the court order or consult a tax professional or family law attorney before filing—just to ensure everything aligns with both IRS rules and your custody agreement.
