Roy and Linda were divorced in 2015.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 2016.

Question

Quizplus · Accepted Answer

If the divorce decree is silent as to who is entitled to claim the children as dependents, then the parent with custody for the greater portion of the year is treated as the parent who is entitled to claim the children as dependents. Therefore, Linda would be entitled to claim the children as dependents unless she gives written permission for Roy to claim them instead.

Roy and Linda Were Divorced in 2015