[manddpr]

My husband and I separated in early August of 2005. I left the home. We have three children that have been living with him since. I just need to know how I should file and if I can claim any of my kids. I was not working in 2005 until late August.

[AtlantaTaxExpert]

Manddpr:

The general rule (the one the IRS will follow if the separated parents will not agree) is that the custodial parent gets to claim the children as dependents on his/her tax return.

Now, this can and should be a subject of negotiation during any divorce proceeding or separation agreement. There are many cases where one spouse can make better use of the children's exemption than the other spouse.

This is easier if you both use the same tax professional. That way, he can "what if" the various possibilities to determine which parent would benefit most from claiming the chidlren's exemptions.