the marriage property settlement agreement allows the ex-wife to deduct the dependent child. However, she does not qualify under the irs regulation and she does not dispute this --not providing any financial assistance whatsoever to the child who is at college and relies on her father for her support (insurance, room and board, tuition, food, rent, etc). the mother says the mps agreement controls regardless of whether she meets the irs regulation - what controls - can she claim it because of an agreement when she clearly is not compliant with the exemption? could the father be considered to be aiding fraud on the govt.?