Roy and Linda were divorced in 2009.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 2010.

Question

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The divorce decree is silent on who can claim the children as dependents, which means the default rules of the IRS apply. In this case, the custodial parent (Linda, in this case) has the right to claim the children as dependents unless she waives that right and allows the non-custodial parent (Roy) to claim them instead. Roy cannot claim the children as dependents unless he has been given this right by Linda or a court order.

Roy and Linda Were Divorced in 2009