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Child Support & Dependency Exemptions

Who Gets To Claim The Kids After The Divorce? It’s not uncommon for there to be some dispute about who gets to claim the children for tax purposes.  Over the years I have heard many myths about who gets to claim what for taxes, some people think it’s automatically split equally, others say that if you pay child support you get to claim the kids every year, both of these are only partially correct. First, let’s look at the IRS regulations.  The Internal Revenue Code 152(c)(3)(a) says that the custodial parent gets to claim the child unless the parent “affirmatively …

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