I have full legal and phys custody of my 2 kids 1/2018. original divorce decree prior to most recent cust order says we both claim a child. Can my ex still claim a child?

[Texas Roger · Accepted solution]

If you are the custodial parent who the children lived with more than 183 nights during the year, you are the custodial parent and the one who decides whether your ex can claim the dependency for either child. You can claim everything or you can give him a form 8332 and let him claim dependency. 

Here is how it works. For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 

The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.