The IRS publications do have a series of tests for who gets
to claim the kids (it usually comes under the EITC material
or the Head of Household material). Also try pub. 504,
information for divorced folks (to put it in the
vernacular).

They also (if I recall correctly) have a mechanism for
dealing with the situation for where the separation/divorce
agreement states who gets the exemptions. I believe it
entails one spouse submitting form 8332 in which s/he agrees
not to claim the dependency exemption for the children.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Weather wrote:

- quote -

I think you are permitted to choose between you which
of you gets the deduction.

- quote -

That is not binding on the IRS. However, if he does not
have custody, then he cannot claim them unless the divorce
agreement says he can, or if you cede the right.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

simple question that I can not find the answer to in the IRS
publications...

(federal)
if married filing seperately who claims the kids?
we lived together the entire year
i've been told that who ever makes the most $$$ claims
the kids on federal
.....

thanks
Crystal

Long story:
I am a VA resident, my husband is not, we are really filing
federal jointly. however to avoid paying Va taxes on my
husbands military income I have to fill out a federal form
for myself to use for the VA state forms .... can I claim
the kids in this case since, they are considered VA
residents also? or can I claim the kids because they are my
natural children and his step children?

(My e-husband can NOT claim the kids, says so in custody
papers)

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->