The child was under age 13 or was not physically or mentally able to care for himself or herself, and
You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2010. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501.
Thank you for your response. How do I claim as a qualifying child without claiming them as an independent? Would my ex-husband just not be able to claim my other child as a dependent or is that I can take the deduction without having to claim him as a dependent? How would I enter this on the tax return?