Claiming Children for tax deduction purposes

[earthmother1970]

I apologize if this has been previously dealt with, but could not locate an answer to my question: Who claims the children on income tax returns?

I am their primary caregiver, they see their father approximately 55 hours per month. He does pay child support, which I understand is neither deductible for him, no included as income for myself. I receive spousal support, which is deductible for him and which I must claim as income, but is it assumed that the payer of child support claims the children on his taxes?

Thank you

[NBDad]

You would claim them. (well, one as equiv to spouse anyway). If he had a greater degree of access he could fight for the right to claim them as well. 55 hours is like one weekend a month.

You *could* allow him to claim one of them if you were so inclined.

[Mess]

Both parents are responsible for supporting the children. Just because he pays child support doesn't mean it is assumed he is the only one supporting the kids. It is assumed that you are contributing to their support as well.

Their primary residence is with you and you have full custody, so they are your dependants. You would only split the deduction if you had shared custody, usually this would mean claiming one child each or alternating years to be fair.