
You are legally correct, and if your marital settlement agreement or divorce judgment doesn't say otherwise, you get to claim the exemption. Commonly, when we settle cases or when judges make trial decisions, we split the exemption on alternate years on the theory that the other parent is paying support and therefore deserves the monetary break. But if that didn't happen in your divorce, it's too late to change it now. You can't just go back to the judge and say, "I feel like changing my divorce deal!"