legal for father to claim dependent children?
My ex has a much larger income than me and is pressing me to let him claim our two sons as dependents on his taxes. In 2009, I paid no taxes because my income was so low.
My younger son lives at both houses, although slightly more with me, so I would say he is with me between 51% and 55% of the time. My older son, who is 20, lives with me almost full time, though he often visits his father for several days at at time if his brother is there. He lives with me about 90% of the time. (Just a guess).
Is it legal for my ex to claim them as dependents? The deduction is of no value to me if I don't pay taxes and I'm willing to negotiate it away, but only if it is legal to do so. If it is illegal, and the IRS objected, would I be in trouble for not claiming the deduction? Or only my ex for claiming it?