Legal Question in Family Law in Maryland

Tax law and IRS regulations give the deduction to the custodial parent, whether it makes financial sense for them to have it or not. If the mother is not working and you are it's very likely that it would make more financial sense for you to take the deduction, but it doesn't work that way by default. The mother could transfer the deduction to you using a specific IRS form that you would file with your tax return, but without that form, you can't claim the deduction. What I've proposed in situations like this before is that the non-custodial parent would claim the deduction and pay the custodial parent whatever they would have received (if anything) had they taken the deduction. That way everyone gets something and no money is wasted as it sounds like it is now.