Are you the custodial parent? Do the children live with you? The IRS cares who the children lived with the most---so if they were with you for at least 183 nights you can claim them.
If the children spent more nights with the other parent then you cannot claim them unless there is a signed form 8332 that releases the right to you to claim them for the child tax credit. The custodial parent still has the right to get earned income credit and the childcare credit and to file as head of household.
**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.**
