I was told I could claim my child every year by a tax man. IRS said I have the right, but I was told it is up to the judge and that it might be every other year. However, if I can show I spend more on my child than the child support I get, I should be able to claim my child every year.
Chapter 7 Bankruptcy Attorney
In most situations, if the child lives with you more than 51% of the time, you get to claim the tax deduction & more importantly, file as "head of household."
But your custody agreement may provide for something else, so take it out & read it carefully. If it doesn't say anything, then the tax deduction belongs to you, as the parent with custody.
Hope this perspective helps!