Note: The DearEsq free 'ask a lawyer' site is offered as a free informational service to the public and is not intended as legal advice. Laws vary from state-to-state, and in addition every situation is unique, and relevant facts may not be known. The answer to the question posed below may not apply to in your state or to your situation. For legal advice in your state and your situation you should consult with an attorney in your state who is familiar with the rules and laws in your state.
My ex-husband and I have joint custody of our two children and the final decree allows him to claim them on income taxes. He voluntarily relocated to another state over a year ago, giving me the primary custody of our children. We are in the process of modifying the decree now. Can I claim them on my taxes since they live with me now?
Typically, whomever has “court ordered” primary physical custody of the child gets the deduction, unless the order otherwise dictates (most now say alternating years between the parties for tax deductions). You can request in your new decree to receive the tax credit since your children primarily reside with you.
