Divorced mom 2 kids separation agmt we each claim one child. He hasn't seen the kids in 3 years so doesn't meet the 6 mth requirement. Can I claim both kids?

[jencollings]

Our agreement states we each get to claim one child however he has forfeited his visitation and the child now does not meet the 6 mth requirement, they are with me 365 days a year. I want to be able to claim both children. 

[MargaretL · Accepted solution]

Yes - you can if your divorce was finalized after 2008.  For divorces finalized after 2008, divorce agreement is no longer valid for determining who can claim the child. You are considered a custodial parent if your children lived with you longer and you can claim them if they didn't provide more than half of their own support. 

[jencollings]

Is this true even if he pays child support? I was under the impression child support wasn't tax deductible. He pays based on a joint custody arrangement but hasn't seen them in 3 years. My divorce was final in 2010.

[MargaretL]

Yes, it is true.  Child support is never claimed as income and is never tax deductible.