If you and the other parent have the child EXACTLY 50% of the time, then you should get the deduction. That said, I'd advise to communicate your intentions to the other parent to avoid both of you taking the deduction (which may trigger an audit for either or both of you). If there is any dispute, file a petition with the Family Court. Speak to a White Plains Child Custody lawyer for a full assessment.   -- David Bliven, Westchester Child Support attorney (www.blivenlaw.net)