The best way to have your question concerning which of the parents are entitled to deductions for child expenses and dependents is for you to consult with a tax attorney or your accountant. When you see one or the other (or both) be prepared to bring with you the court order that you have written about concerning shared custody and alternate tax deductions as to the minor children.My gut feeling is that the Internal Revenue Service's position as to you being entitled to the deductions seems correct under federal tax regulations which is typically followed at the state level.