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Which parent do the twins LIVE with?  The IRS cares about physical custody.   Provide some details----we do not understand your situation.   Are you -- or were you -- legally married to the other parent?  Living together as a family?   Living apart in 2023?   Who did the children spend the most nights with during 2023?    Do you and the other parent have a signed agreement?   A form 8332?

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