Legal Question in Civil Rights Law in Louisiana

Yes. If the child lived with the parent for the required period of time and the IRS requirements are met, certainly. Also, if the parents have an agreement to allow the non-domiciliary parent to claim the child, he can do so. That is very standard in fact. Many custody agreements state things like (Mother gets the IRS deduction in even years and Father gets it in odd years). Your best option is to negotiate some agreement like that and put it in writing. What you do NOT want to do is to both (you and your ex) claim the deduction, because you are both just inviting an audit.