Who claims the children as dependents on their tax return after divorce?

In the absence of any specific agreement, the primary custodial parent, (or the parent with greater than 50% custodial time with the children), is entitled to claim the exemptions. (IRS Code § 52(e)). If a parent is behind in child support, that parent cannot take the exemption for the year in which he failed to pay support.

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Law Offices of Tobie B. Waxman is located in Culver City, California, and serves clients throughout the world as well as from neighboring Los Angeles communities such as Santa Monica, Malibu, Marina Del Rey, Manhattan Beach, Ladera Heights, Beverlywood, Mar Vista, Venice, Brentwood, Playa Vista, Westchester, West Los Angeles and Torrance. Licensed to practice in all California courts, appearing most frequently in the courts of Southern California, including Los Angeles County, Orange County, Ventura County, and in the Courts of Appeal.