In researching
Indiana, I found this as to State taxes:
Requires a court to include in a court order that a parent who is ordered to pay child support may only claim the child as a dependent if the parent has paid at least 95% of the parent's child support for the calendar year for which the parent is ordered to claim the child as a dependent by January 31 of the following year.
http://www.in.gov/apps/lsa/session/billwatch/billinfo?year=2011&request=getBill&docno=1427
