Every case is unique, but in general or in most cases if there are two (2) children each parent might claim one. If there is an odd number of children for example 3 children, it might be that each parent claims one and alternate the third child on odd or even years.  If let’s say if there are two children and only one is eligible, once the one becomes eligible that they might be alternating on that child on odd and even years as well.

If one parent is paying child support and if there are issues about that party either not paying or paying late, that might be a condition.  There can also be exceptions if there is no court order, it is the parent that has custody that will be able to claim and there can be also tax benefits sometimes if one party has no income or different reasons why there might be a benefit for one of the parents to claim every year, but as a general rule it would be alternating or each parent claiming one is usually what the court does. Again, it can always vary.