Who claims the children as exemptions on their taxes?
In situations where the parents are divorced, legally separated, or separated pursuant to a separation agreement or have lived apart at all times for the last six months of the calendar year, the custodial parent will receive the dependency exemption. The custodial parent is defined as the parent having custody for the greater part of the calendar year. For this to occur, however, the child must be in the custody of one or both of the parents for more than half of the calendar year and must receive over one-half of his support from them during that year. There are three exceptions to the general rule that the custodial parent receives the exemption. The rule does not apply (1) if the custodial parent signs a written declaration releasing his or her rights to the exemption and the noncustodial parent attaches the declaration to his or her return; (2) if a multiple support agreement is in effect; (3) if a “qualified pre-1985” instrument provides that the noncustodial parent is entitled t
