If you and your wife together provided a majority of the support for the two children, then she can claim them if you agree. Check to be sure that you won't save money by filing a joint return; in most cases that is beneficial. On the other hand, even if you have reasons to file separate returns, you can switch to joint anytime within three yuears of the due date for the returns. Therefore, for example, even if you file separate for 2012, you could switch in early April 2016, to get a refund.
Answered on Jan 17th, 2013 at 1:22 PM