Carrying dependents when doing taxes

There is actually a set of criteria for determining who gets to claim children in the case of divorce/separation(if filing separately). If you have your children the majority of the time and have primary custody, he cannot claim them w/o you signing an IRS form to give him permission to do so. If he ignores this and you both claim them, he will lose and have to redo his taxes. But, if you have them equal amounts of time then it defers to who makes the most money. If you are primary custodian but he has them most of the time and pays for most of their support, he gets to claim them.

If they live with you for the majority of the year then the IRS will allocate the deduction to you.

P.S. Please feel free to bring up this or any other topic on our live call-in show every Wednesday at 11:00 a.m. EST. Visit for details

Helena M. Nevicosi
Attorney with Rosen Law Firm

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I have custody of the two minor children. My STBX cannot carry them on his taxes, can he?

Before we separated in July 08, we always filed separately. I carried the two children and he carried the deductibles.

Since there is a court order that gives me custody of the children, he is NOT allowed to carry the children on his taxes, is this correct?

Let me know.