I suspect that a divorce or separation or custodial agreement detemined that the ex-husband would be the 'custodial' parent. Am I correct?
The general instuctions for IRS form 8332 Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent also define custodial and noncustodial parent.
- "The custodial parent is generally the parent with whom the child lived for the greater number of nights during the year.
- The noncustodial parent is the other parent.
- If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income."
Assuming you meet the other qualifications, you are able to claim the children.
I am hopeful that the other parent is in agreement with you claiming the children and will not try to also claim them?
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