Can I claim my three kids if they are claimed by their mom, too? 3 kids with me 2-3 days per week. Pay food, tuition, lodging, clothing, shoes, etc.

[xmasbaby0]

Which one of you do the children live with the most?  Do you and the other parent have any written agreement?

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[Hal_Al · Accepted solution]

Q. Can I claim my three kids if they are claimed by their mom, too?

A. No.  A child can only be claimed by one tax filer.  If the mom is allowed to claim them and already did claim them, you cannot claim them too.

Q. Is the mom allowed to claim them?

A. Yes, because they live with her more than they live with you.

Q. Is there anyway you can claim them?

A. Yes, with written permission, from the mom, on IRS form 8332.  You will need a form 8332 for each child that she allows you to claim.

There is a way to split the tax benefits. This may be helpful in your negotiations with the ex:

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the dependency to him.