Each calendar year is an independent decision, so who deducts them this year has no effect on next year. If somebody elswe provided a majority of the support for your children then they can usually take them. If nobody provided a majority, then you can agree to let someone who provided more than 10% tqake them, so long as nobody else does. Be aware that support is only on of the 5 tests for a dependent. The dependent must not be married (or not file a joint return), must be a citizen or resident of the USA, Canada or Mexico, and must have low enough income that he or she is not required to file return. Also, the dependent must be a relative of the taxpayer or a member of the taxpayer's household for the whole year.
Answered on Feb 06th, 2013 at 6:26 PM