If you’re recently divorced, you’re able to claim the exemption for your children if either the divorce agreement or court order provides that you can or that you’re providing more than 50 percent of the child’s support. Now, commonly, the IRS code mandates that if you are the custodial parent, you’re presumed to be the person providing 50 percent or more, so in that case you would be able to take it absent anything to the contrary in your divorce agreement.