Casino: Looks like you are a trax professional. 

How much is he going to save from tax ? DAD and MOM two extra exemption. Lets say he is in 25% tax bracket that will be 3300X2X.025= 165.

Let me give you some tips if you want to make money too. Have two or more children, if making less than 40K, file seperately & split children.
Enjoy : Head of household status.
Enjpy : Earned Income credit upto 4700 dollars.
Enjoy : Additional earnd income credit.
Enjpy : Child tax credit.
Enjpy: Dependent care expence : higher rate ( 40% of 3000).