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My step son lived with us for many years. He turned 16 in October. Mid June, he went to visit his mother for the first time in over a decade, and decided he wanted to stay with her. My husband has sole custody, she's been out of the picture for over 10 years. She has a POA we gave her to enroll him in school and provide medical care. Who has the right to claim him on their tax return for 2011?Also..... our parenting plan states ...... "Only one party may claim a deduction for each child on his/her income tax return. Both parties shall prepare appropriate IRS forms. The dependency exemptions, pursuant to SS 14-10-115(14.5), C.R.S., shall be as follows.... Full name of child.... deduction to be claimed every yeary by Father"