Note that the child is 21, well beyond the age of custody and the ability to release the dependent to the non-custodial parent. Only the parent that the child physically lived with for more than half the year (or would have lived with except for a temporary absence to attend school) can claim the dependent per the dependent rules for a Qualifying Child. You cannot alternate years for an adult child over age 18 - the age of emancipation in most states.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
