Sometimes the matter of being able to claim a child for tax purposes is a hotly debated item in a divorce or other custody case. It is an issue that can have major financial implications, so consider it carefully. Under IRS regulations, the parent who has the child more than half of the year will be the one to claim the child for tax purposes. This person is considered to be the custodial parent. However, the right to claim a child for tax purposes can be allocated to the non