Hello Davis_24
Based on the circumstances you have presented as far as marital status, living arrangements of yourself, spouse, and children, no documentation as far as separation or divorce, your spouse cannot claim your children as dependents for the 2024 tax year.
There are 2 types of dependents: 1) qualifying child and 2) qualifying relative. In your case, your children will classify as qualifying children
To meet the criteria for qualifying child, all 5 of the following tests need to be met: 1) age (child must be under 19years of age or if full-time student, under 24 years of age. If child is permanently disabled, there is no age limit), 2) relationship (child must be related to you), 3) residency (child must reside with taxpayer for >50% of the tax year), 4) support (cannot be responsible for >50% of their support), and 5) joint return (child cannot file joint tax return with a spouse). Based on what you have mentioned in your question, your children would not meet the residency test, since you mentioned that you and your spouse live apart, and your children always reside with you. In your case, you would be able to claim your children as a dependent since they live with you (satisfying the residency test)
