How Does Custody in DC Impact the Dependency Exemption for Your Children?
It is common, particularly around tax time, to wonder who is entitled to claim the dependency exemption for your children on your income tax return.
Usually, your DC Separation Agreement or divorce decree will specify which parent is allowed to claim the deduction.
Sometimes a Separation Agreement may say that only one parent is able to claim it. Some people agree to alternate years. You can also agree to change your DC custody agreement depending on who gets the most benefit from the deduction.
But, you both must agree to change custody in DC.