Question

Are you a custodial parent who has released your claim to any dependent exemptions on your federal return?

Answer 1

Explanation:

There are parents who are either separated or divorced that have agreements regarding who can have privilege the child(ren). The custodial parent (the one that has actual custody of the child) can agree to release their privilege for the reliant on exemption if they choose, to allow someone else to claim the child for a reliant on exemption. That's what this question is asking, if that is something you are doing- allowing someone else to claim your child.