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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