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Who has the right to claim children. On federal taxes in Ohio?

Kevin
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    Probably not, does that person have 50/50 custody? How many children? What does the custody agreement say? – Ron Beyer Jun 17 '19 at 22:17

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For US federal purposes, the rule is that the person who provided 50% or more of the support for a child can claim that child as a dependent, whoever has custody, unless there is an agreement to the contrary. Most states follow this rule. But a custody agreement can provide that one party or the other can make the tax claim. If both parties claim the same person as a dependent, the IRS will be annoyed.

David Siegel
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