According to my divorce agreement, my ex is allowed to claim my son as a dependent and I am allowed to claim my daughter. There are additional rules for when only one child can be claimed, but that is not yet the case. I have two questions: (1) Does it matter where the kids live given that the tax exemptions are spelled out in the divorce agreement? Originally they both lived with me, but my daughter now lives with my ex. (2) Both kids are over 18 years old. What happens if they don't want to follow the divorce agreement? If my daughter does not want to be claimed as a dependent by me, can I still claim her, or because of her age can she do as she wants?
