If you could claim your dependent child, but choose not to; your dependent child can not claim his exemption, it is lost. See http://www.irs.gov/publications/p501/ar02.html#en_US_2014_publink1000220858
If you could claim your dependent child, but choose not to; your dependent child can not claim his exemption, it is lost. See http://www.irs.gov/publications/p501/ar02.html#en_US_2014_publink1000220858