You and the ex don't get to choose who claims the children. IRS rules *tell* you who claims the children. check out page 8 of IRS Publication 504 at <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p504.pdf">https://www.irs.gov/pub/irs-pdf/p504.pdf</a>
