I have legal physical custody of the kids, can my ex claim one on his taxes?

I have 2 children (ages 8 and 5) and have legal physical custody of both of them. Their father pays child support (it is garnished through the Bureau of Child Support Enforcement in California). Both children live with me all year. They visit their father each Saturday afternoon until Sunday morning, which is the agreement in our divorce. Their father wants to claim one of them on his taxes. Can he do this? I have always claimed both of them and he has never claimed either one of them on his tax return. Help, it's almost tax time.

[This message has been edited by Al in California (edited January 06, 2000).]

[This message has been edited by Al in California (edited January 06, 2000).]

In almost all cases, the custodial parent gets to claim the exemption for a child of divorced or legally separated parents. In fact, there's a specific form the custodial parent fills out if they want to waive the right to the exemption (and give it to the other parent). See the following IRS chart to determine who gets the exemption in your case: [url="http://www.irs.treas.gov/forms_pubs/graphics/15000u08.gif"]http://www.irs.treas.gov/forms_pubs/graphics/15000u08.gif[/url]

Keep in mind that the chart is only valid if all of the following are true:

1. The parents are divorced or legally separated under a decree of divorce or separate maintenance, or separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year.
2. One or both parents provide more than half of the child's total support for the calendar year.
3. One or both parents have custody of the child for more than half of the calendar year.

One other note: The parent who has custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provides more than half of the child's support. It does not matter whether the custodial parent actually provided more than half of the support.

All of this information was taken directly from the IRS website (www.irs.treas.gov).

Good luck!
Lianne

Also check your final divorce and child custody agreement. My ex and I had a provision whereby each of us claims the child as an exemption every other year.

Same situation for us. My husband and his EX agreed to split their 3 kids regarding exemptions. Claim 1 child while the other claim the 2 and vice versa for the next year. It's in the divorce decree. Form 8332 is what gets signed.