Child Support and Taxes

[priority]

In the state of ILL...

If the non custodial parent is paying child support, does she/he get any tax exempts?

How does this affect the no custodial parent’s tax return? Can he/she claim the child?

[aaron]

The IRS has set forth the tests for claiming a child as a dependent on its website. It's more complicated than just "the person who wants to claim the deduction pays child support".