Legal Question in Tax Law in South Carolina

More information is needed to answer this question fully; however, generally, if you have a court order that gives you custody (sole custody or primary physical custody) then you are the person who is able to claim the children as dependants for tax purposes, unless the order specifically says that your spouse is able to claim the children. So if you have custody and the order doesn't say anything about claiming the children then you get to claim them. If you have custody and someone else has claimed the children you will need to file your taxes and claim the children. The IRS will tell you that someone else has claimed the children and they will ask you to prove that you have custody. You will be able to provide the IRS with a copy of the Court Order granting you custody, school records showing the children are at your address or any other documentation the IRS may accept to prove you are the custodial parent. Once you prove you have custody the IRS will give you credit for the children as dependants and then the IRS will go after the person that wrongfully claimed the children. If you do not have a court order you will need to take the same steps but you will need to prove to IRS that the children have been in your custody by providing the documents they request.