Can My Former Spouse and I Share the Dependency Exemption?

It is not permissible to share or split the dependency exemption; only one parent can claim the child as a dependent on any given year. However, there are other ways that the parents can essentially share the exemption. One way both parents can benefit from the exemption is to alternate who claims the child each year. For instance, the father can claim the exemption in even years and the mother in odd years. Or, the parents can split the children, so to speak. One parent can claim one child each year while the other parent claims the other child each year.