Yes, and the IRS has provided this summary (among other publications) to show non-custodial parents how:
Here is an excerpt from that IRS publication:
Claiming Your Child as a Dependent
Generally, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child (for the purposes of claiming a dependency exemption and the child tax credit, but not for the earned income credit) of the noncustodial parent if all four of the following statements are true:
- The parents:
- are divorced or legally separated under a decree of divorce or separate maintenance,
- are separated under a written separation agreement, or
- lived apart at all times during the last 6 months of the year, whether or not they are or were married.
- The child received over half of his or her support for the year from the parents.
- The child is in the custody of one or both parents for more than half of the year.
- The noncustodial parent attaches a Form 8332, or similar statement containing the same information required by the form, to his or her return. The form must be signed by the custodial parent. (See special rules in Publication 17 for a pre-1985 or post-1984 and pre-2009 divorce decree or separation agreement.)
- The parents:
See Publication 17 for additional rules for claiming an exemption for a dependent.
Additionally, you can call the IRS for assistance at 1-800-829-1040
Here is the link to IRS Form 8332:
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