Claiming on Taxes

It all depends on how long the child lives with someone, unless there is a court order that the parent is entitled to claim. Whomever the child lives with for more than 6 months of the year is entitled. Even if the mother has a boyfriend, but the child lives with them, obviously the child is taken care of financially. But, like I said, if the other parent has a court order to claim (with no conditions) then they can claim. I have been through a similar situation.

State: Florida. Question for a friend! When the divorce was finalized, it was decided that the parents shared 50/50 custody, but they also, determined that the mother could claim the daughter for tax purposes, however the mother quit working, thus did not file taxes for the last 2 years. At this point, the father began claiming the daughter on his taxes. Now, the mother (who is still umemployed) is saying she is going to let her live-in boyfriend claim the daughter on his taxes. Is it legal for the boyfriend to claim the daughter??? Or since the mother is not working, can the father, since they share 50/50 custody??