The person/parent with whom the child spends the majority of time gets to claim the child and must sign over this right to enable another to claim the child. You can look at irs.gov at Pub 501 and find all of the details and stipulations including what happens if there is true joint custody w/ 50/50 split of time.
I have full LEGAL and PHYSICAL custody of my son. I file him on my taxes. I believe it is the physical custody that takes presidence here.
Generally, the parent who has the children living with them (overnight) for the majority of the year can claim the child on their tax return.
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Can someone please confirm my thoughts on tax returns. The person who has LEGAL FULL custody of the child is “supposed” to be the one claiming the child on their taxed right?