Roy and Linda were divorced in 2017. The divorce decree awards custody of their children (under age 17) to Linda but is silent as to who is entitled to treat them as dependents for purposes of claiming the child credit. If Roy furnished more than half of their support, he can claim the child tax credit for them in 2018.

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The divorce decree being silent on who can claim the child tax credit does not automatically entitle Roy to claim it if he provided more than half of their support. The IRS has specific rules to determine who can claim the child tax credit, which includes a residency test, support test, and relationship test. The divorce decree alone does not override these rules.

Roy and Linda Were Divorced in 2017