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Custody Child Dependent Child Custody
I have custody of our children. Can I claim the child as a dependent?
Generally, the parent who has custody of the child for the greater part of the year can claim the child as a dependent on the federal income tax return. There are several exceptions to the rule, such as the custodial parent releasing his or her right to the child’s dependency exemption or where there are multiple support agreements. For more information, pick up IRS Publication 504, Tax Information for Divorced and Separated Individuals.
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