Who gets the tax exemption after a divorce?

Usually, if there is more than one child, and an “even” number of children, the parents share the exemptions equally. If there is an “odd” number of children, then the parent who pays child support/alimony would usually get the extra exemption. If there is just one child, the parents tend to alternate from one year to the next, or the parent who pays support would just get the exemption till the child turned 21–depending on the circumstances of the case.