Who gets to claim the children as dependents on their tax returns?
There are several tests that a parent must meet that are outlined by the IRS that allow one to claim a child as a dependent on his or her tax return. Generally, the parent who provides more than one-half the child’s support qualifies as “head of household” for income tax purposes and is allowed to claim the child as a dependent on his or her return. The primary custodial parent typically is considered to be the one who provided most of the support. If the divorce decree or custody agreement does not clearly establish which parent has primary custody, then the parent who exercised physical residential custody of the child for the greater part of the year is the appropriate parent to claim the exemption. Note that if the custodial parent chooses, he or she can release his or her exemption to the non-custodial parent by making a written declaration (IRS Form 8322). Furthermore, it should be noted that child support payments are not deductible for the payor spouse or taxable to the recipie
