If both you and your ex-wife provide over half the support of your son and your ex-wife has custody of your son for more than half the year, then she can take the child's dependency exemption.If your son lives with your ex-wife again this year, you can claim the dependency exemption if your ex-wife signs an agreement that she will not claim the exemption.Thanks for being a good father and paying your child support on time, but you can't deduct it for tax purposes. Good luck.
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