Legal Question in Family Law in Michigan

You mean on your income tax returns? No. If they do, they will receive a nice letter from the IRS. If a person attempts to e-file using an SS number for a dependent that someone has already claimed, it automatically bounces back and won't let you e-file (that's a good way to find out if someone has already claimed the deduction, if they aren't communicating with you). But when you mail it in, trust me, they will catch it - it's one of the first things they check. Your Judgment of Divorce or custody order should specify which parent is permitted the deduction, and whether it alternates every year, etc. If it doesn't, then the parent who has the child more than 50% of the time or provides more than 50% of the care and support for the child is usually entitled to the exemption/deduction (but this can vary by state).