What is the name of your state (only U.S. law)? Washington This is my first year of being able to claim my son for tax purposes. On our parenting plan, it simply states that I can claim him on my taxes every other year. How does this work because there is EIC and other deductions, but I'm not sure how to file. He lives with his mom in California so she has him more than 50% of the time. I'm not behind at all in Child Support so I won't have to worry about any being taken away. I just want to file right. Thank you for your help.