My parents have guardianship of my children since May 2022. Who claims them as dependants? Me? Or my parents?

[xmasbaby0 · Accepted solution]

Your parents have had them for over half the year.   So sounds like your parents are the ones who can claim them as dependents.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,400 in 2022.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

[Opus 17]

It depends on where the children physically lived, regardless of legal guardianship.

If the children lived in the same home with you more than 183 nights, then you have a right to claim them as dependents.  For example, this might be true if you, the children, and your parents all lived together for a while. The 183 nights do not have to be consecutive.  In this case, you and your parents can choose who will claim the children.  If you can't agree, you as the parent have priority over the grandparents, even if the children lived in your custody fewer total days than in your parent's custody.

If you did not live in the same home as the children for at least 183 nights, then only your parents can claim the children as dependents.