Roy and Linda were divorced in 2016. 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 2017.

Question

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The divorce decree is silent as to who is entitled to claim the children as dependents, so the default rule is that the custodial parent (in this case, Linda) is entitled to claim them unless she releases the claim to the noncustodial parent (Roy). Therefore, even if Roy furnished more than half of their support, he cannot claim them as dependents in 2017 without a release from Linda.

Roy and Linda Were Divorced in 2016