A child's SSN can only be used on one tax return. You cannot double dip and both claim both children as dependents. The IRS cares about physical custody. Who did the children live with for the most nights---at least 183 nights-- in 2024? The parent who had the child for the most nights is the custodial parent.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
