Greetings. First, we look at the separation agreement to determine which party is allowed to claim the children for income taxes. When the separation agreement is silent as to the dependency exemption, then we look to how many over-nights each parent has the children. The parent with the majority of overnights in the income tax year gets to claim the children for that year. It sounds like you had the children a majority of the time, so you should claim the children. Best of luck.
Janet L. Fritts
Attorney with Rosen Divorce
4101 Lake Boone Trail, Suite 500
Raleigh, North Carolina 27607
919.787.6668 main phone
919.256.1665 direct fax
10925 David Taylor Drive, Suite 100
Charlotte, North Carolina 28262
704.644.2831 main voice
704.307.4595 main fax
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