Thank You. It did answer my question - here was my result - the last paragraph answered the question. 

Sometimes, a child meets the relationship, age, residency, support and joint return test to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

• The child tax credit;
• Head of household filing status;
• The credit for child and dependent care expenses;
• The exclusion from income for dependent care benefits; and
• The earned income credit.

You cannot take any of these benefits based on the person unless you claim that person as a dependent. In other words, you and another person cannot divide these tax benefits for the person between you.