“My question is can he claim the three of us, as in our two daughters and myself.? He paid all the bills and living expenses ------>In general, couples that decide to live separately should have some form of a legal separation agreement. If you are a custodial parent under a court order( I mean if your state recognizes your legal separation) , then those two kids are your depends not his; the custodial parent is the term that is used for the parent that has primary physical custody of a child. Typically the child resides with the custodial parent throughout the year . Then you, as a custodial parent, gets the exemption. However, IRC Sec. 152(e) provides a special rule that allows the custodial parent to release to the noncustodial parent the right to claim the designated child as a dependent. This, in turn, allows the noncustodial parent to claim certain tax breaks associated with the child, i.e., Child tax credit. So, he can only claim them if he either has a court order saying that he can, or if you, the custodial parent of the children, signs a form 8332 and gives it to him saying that he can claim them. He doesn't get to claim them for paying support and carrying their medical insurance.