Need help- tax question! PLEASE READ

[MSRP]

My ex wife does not work (by choice) and goes to college full time.  She will not allow me to claim our 3 children on my taxes.  I pay her 41% of my pay in child support, plus pay half of her car note each month, plus I have the children every other week (12 days a month total), plus I have medical and dental taken out of my checks each week.
She is now saying that since the gov't provides her with more benefits than what I pay a month in child support, it makes me ineligible to claim my children on my taxes because it is considered that the STATE provides more than half of their support, not me.  Is this accurate?
Does it not matter that I am paying her 41% of my pay in support, with no reduction due to the amount of time I have with my children, and also caring for them with what is left over of my salary when they are with me half the month? Please advise!!!!

[patton]

What does your court order say on who gets to count the children?

There is a new law that went into effect in 2003, that whoever has physical custody of the children more than 50% of the time gets to count them.  Not legal physical but physical.  I called IRS on this and talked to two different people there.

Usually the custodial parent has physical custody more than 50% of the time.

Have you called the IRS and asked.  If you are audited they will ask you for specific information.  You have to prove you had them physically more than 50% of the time. That you provided more than 50% of their support, plus other specific items they will ask for like a letter from school  or daycare, or letter for church.  Plus ALL receitps where you have spent money on children, including food, clothing and shelter.

If you are not prepared to present all this information then you will probably NOT get the tax exemption, as the custodial parent is accepted as having the children more and providing support.

In my case I could show I had the child 227 days, and custody also changed duirng the year to me, plus the mother did not count my son but the grandmother.  The IRS usually accepts a parent over a non-parent.