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Who claims the children as dependents on their tax return after divorce?
- tob438
- Jan 26, 2015
- 1 min read

In the absence of any specific agreement, the primary custodial parent, (or the parent with greater than 50% custodial time with the children), is entitled to claim the exemptions. (IRS Code § 52(e)). If a parent is behind in child support, that parent cannot take the exemption for the year in which he failed to pay support.
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