To whom does the dependency exemption for a child typically go?

The dependency exemption for a child typically goes to the custodial parent. This is based on tax laws that specify that the custodial parent—defined as the parent with whom the child resides for the greater part of the year—generally has the right to claim the child as a dependent on their tax return.

The rationale behind this is that the custodial parent typically bears the majority of the financial responsibility for the child's care and upbringing. Allowing them to claim the dependency exemption helps to provide financial relief through tax benefits.

While there may be circumstances, such as a legal agreement or certain IRS forms that allow the non-custodial parent to claim the exemption, the default position according to tax law favors the custodial parent. The child does not receive the exemption directly, and the state does not benefit from individual exemptions granted to parents for their children.