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The OP can make an appointment with the local IRS office and lay out his situation with some dollar amounts and ask exactly who can claim what. I am not a tax expert and none of us have all of the facts here even if someone here is. We don't know the dollar amounts and the proportions. Once he gets the info from the IRS officer, he can let whoever know what the outcome is and who can best claim him as dependent for the most benefit or if he wants to claim himself and has the right to do so.
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