Can I claim BOTH of my daughters although 5 years ago I agreed to sign a form with H&R Block stating the father could claim one because he WAS paying child support. Child support has been long gone and I support my 2 under 10 daughters 100%. Nothing was court ordered.

The IRS has a booklet which details who can claim a dependent. Absent a court order allowing the father to claim them I don't see why you shouldn't do so.

The custodial parent gets to claim the children unless they agree in writing or under a divorce decree to give up the claim.

Claim them.

The custodial parent gets to claim the children unless they agree in writing or under a divorce decree to give up the claim.

Claim them.

I agreed in writing 5 years ago when he paid child support. The sadder thing is, I don't believe he earned wages this year and won't be filing. From what I hear he lived on workmen's comp, and insurance settlements. My older daughter will go unclaimed. It's all so frustrating. I will complete a Form 8332 to revoke the prior agreement. As I understand, the first year I will be able to claim her will be the following year upon sending form with current year taxes. Ugh!! Thanks so much, I appreciate it!

You do not understand: the written agreement is an ANNUAL requirement. In the eyes of the IRS, the agreement from five years ago has NO legal standing.

Go ahead and claim ALL of your children!! There is NO sense in not claiming her , especially since he has no need to claim her at all.