Lillian and Michael were divorced last year. Michael has custody of their two children. Lillian pays $8,600 in child support payments during the current year. Michael pays $12,000 in alimony to Lillian. The total cost of supporting the children is $12,500. Michael and Lillian do not have any special agreement about dependents. How many total dependents may Michael claim for the current year?

Question

Quizplus · Accepted Answer

Michael can claim the two children as dependents because he has custody and is providing for their support, regardless of the child support payments from Lillian. Alimony payments and child support do not affect the ability to claim dependents directly.

Lillian and Michael Were Divorced Last Year