My partner and I live in the same house and have two kids. I have been filing as single, because I do not think we are in a registered domestic partnership. For the past few years, I have been the sole claimer of the kids as dependents. Now she wants to get started on her taxes and claim the kids this year. We were thinking of trading off every year. Would that be possible, or is there a whole process that gets involved in it? Need I remind that I have been claiming the kids for the most part, and they are still young enough to be claimed.