Can I claim my kids who I provide the most financial support on my tax return

My name is Bob Richards. I have a valid social security number and I am a US Citizen. Until October of last year, I lived in with my baby mother and our two kids who are under the age of 10. My babies' mother and I never married. She does not work and moved out in October to go live with her new boyfriend. Can I claim our children as my dependents on my tax return? I earned $12,000 last year.

Can Bob Richards who has a valid social security number, earned income, qualified dependents, and earned more than his kid’s mother who resided with him for 10 months claim his children as his dependents on his tax return?

The custodial parent is entitled to claim his or her child for the earned income credit, child tax credit, and the additional child tax credit unless the custodial parent signs a waiver granting a right to the noncustodial parent. The custodial parent is the parent whom the child lived with the most nights. If the child lived with both parents and equal number of nights, the parent that has the higher adjusted gross income is considered the custodial parent.

When the mother and Bob separated in October, she took the children with her. It would seem the kids spent the most nights with her unless Bob has proof of an arrangement that split the visitation and custody evenly. If the mother had the kids the most nights, she is considered the custodial parent for tax purposes and entitled to the tax exemptions. Bob claims that his baby’s mother did not have earned income and therefore she would not have a need to claim the kids. The earned income credit, child tax credit, and additional tax credit are earned income based credits. It would seem that Bob would be the custodial parent and entitled to claim his children as his dependents. However the law states the custodial parent is the parent whom the child lived with the most nights in a year. For Bob to claim the children, the custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach a copy of the form or statement to his or her tax return. The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the agreement.

Soon the Minding Your Business, The Tax Man will wrestle with Bob's baby mother and live in Husband claiming that they were married and claiming his two kids on their joint return. Bob informed the Tax Man that they did not go through the legal process to be married, that Tyrone gave her a cracker jack box ring and pasted tattos that he use to give her when Tyrone and his babies's mother were kids..