Who has the right to claim children. On federal taxes in Ohio?
For US federal purposes, the rule is that the person who provided 50% or more of the support for a child can claim that child as a dependent, whoever has custody, unless there is an agreement to the contrary. Most states follow this rule. But a custody agreement can provide that one party or the other can make the tax claim. If both parties claim the same person as a dependent, the IRS will be annoyed.