| Who claims the childrens exemption if this is not specified in the divorce judgment?
Usually,the divorce decree will specify which parent can claim the dependent exemption on the individual tax return. However, sometimes who may claim the children's exemption is not clearly specified in the divorce decree where both parents provide equal financial support to the dependents.
In this situation, the tax courts have stated that the "custodial parent" is entitled to the exemption deduction if both parents supported the child. | 
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