It's a common myth that a noncustodial parent can't claim taxes
on their own child(ren). It's an
understandable myth, though, as it's commonly held under federal tax law and divorce
law that the custodial parent is permitted to claim that dependency exemption
for all children applicable on the income tax return. It's not, however,
known that even the
noncustodial parent can also benefit from this exemption.
Just because the law allows the custodial parent that right doesn't
mean the other parent can't be allowed to have it as well. Under divorce
law, it is something that has to be agreed upon implicitly and then communicated
to the court unless state law says otherwise. Realistically, two parties
about to divorce can determine their terms as they see fit, and the court
will simply ensure that an agreement has been made safely and equitably.
If both parents wish to "share" the dependency exemption regardless
of who has physical custody or not, they can.
It is, in fact, recommended. However, as I've mentioned already –
there has to be an agreement. One spouse may disagree, and then you're
headed toward deliberation mode in the divorce courtroom to figure out
if there's a compromise. It's always best to try and come up with
an equitable solution, especially regarding divorce cases, though.
Take note: both parents can technically save on their taxes regardless
of which parent the child(ren) lives with. It may be something you can
discuss with your soon-to-be ex. Be professional. Be candid. Be non-emotional
if necessary. In the end, this is all about the children, not you. At
the very least, you can show that it is possible to agree on equitable
grounds with fairness and equality. That's all the law could ever ask for.