When splitting dependents after divorce, can we switch up which children are claimed by who?
My former spouse and I have been divorced since November of 2011. We have an agreement that he claims two children as dependents and I claim one until they are no longer eligible dependents. Being the one taking only one dependent, I agreed on the condition that I would claim the youngest child every year. However, he asked to claim her last year so he could take the child care credit since had child care tuition withheld, and to have me claim the middle child. I agreed. This year I am wondering if I should have only the oldest child as she is a junior in high school and FAFSA is coming into play. Is this inviting issues like an audit flag? I make much less money than he does.