In Kentucky, once a couple has divorced, who can claim the child for tax purposes is determined by IRS standards. However, if a parent can prove that awarding them the exemption contrary to IRS standards will actually benefit the child, the trial court can award it to the non-eligible parent.
Visitation or time-sharing refers to the time a parent spends with the child. Generally all parents are entitled to reasonable visitation. This is because all parents have a constitutional right to care for and control their children.