Tax question regarding joint custody

[lmoran1]

What is the name of your state?California

My daughter and son-in-law divorced two years ago. Last year he claimed one child and she claimed two. This year they plan to reverse that with him claiming two children and one for her. Is it permissible for them to switch back and forth each year?

 

[LdiJ]

What is the name of your state?California

My daughter and son-in-law divorced two years ago. Last year he claimed one child and she claimed two. This year they plan to reverse that with him claiming two children and one for her. Is it permissible for them to switch back and forth each year?

Yes, that is perfectly permissible. However its important that the parent with primary custody as per the divorce decree give the other parent a signed form 8332 each year.

Its also important that the file with the proper filing status, and don't claim credits that they are not entitled to claim. For example, only the parent with primary custody can file for EIC or the childcare credit.