Money Mondays: Tax Filing and Dependents-Part II
Can two parents claim the same child for six months each? The key question here is: How many taxpayers can claim a given dependent child? The answer is: one. So a married couple can claim a child as their dependent only when they file jointly. In all other cases, only one parent can claim the child.
http://www.blackamericaweb.com/life-style/money/money-mondays-tax-filing-and-dependents-part-ii