QUESTION DETAIL
Related User
Votes
I file separately with my spouse, but I live with them. In addition, we have two children. Who is able to claim the children on their tax return in this case?
ANSWER
The BIDaWIZ Team's Answer:
When married filing separate spouses live together, the parent with the highest adjusted gross income will be claiming the children as per IRC Section 152(c)(4)(B)(ii) and IRS Publication 501. Had the spouses lived separately, the spouse that lived with the children the longest or the one with the highest AGI as per IRC Section 152(c)(4)(B)(i) could claim the children.