whomever provides the majority of the support to the child can file. if the child lives with you. i would think that the majority of your income goes toward the child. parents make agreements and sometimes the ncp will file the child. if you file and the other parent files just show that the child lived with you the majority of the year and you will be fine the other parent will be audited
I am sorry but this is completely incorrect.
If the court orders are silent on the issue, then only the CP can claim the child (and the CP is defined by the IRS as the parent with whom the child primarily lived, based on overnight). The exception to that is if the CP gives the NCP a signed for 8332 that allows the other parent to claim the child.
If the court orders, order the CP to give the NCP a signed form 8332 then that also allows the NCP to claim the child.
Its not complicated, in that respect, it pretty simple.