Roy and Linda were divorced in 2012.The divorce decree awards custody of their children to Linda but is silent as to who is entitled to claim them as dependents.If Roy furnished more than half of their support,he can claim them as dependents in 2013.

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The divorce decree is silent as to who is entitled to claim the children as dependents, so Roy and Linda will need to come to an agreement or follow the rules outlined in IRS Publication 504. Generally, the custodial parent (Linda in this case) has the right to claim the children as dependents unless she agrees to release the claim to the non-custodial parent (Roy). Additionally, providing support is only one factor in determining who can claim the children as dependents.

Roy and Linda Were Divorced in 2012