That depends upon the wording of your settlement agreement or judgment of divorce.
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Yes, the spousal support is generally considered taxable income to you (not the child support, however). In any event, IRS regulations provide that the custodial parent (that parent with whom the child(ren) reside with the majority of the time) gets to claim the child(ren) on his/her tax return. And this is irrespective of who pays support. In any event, for a full assessment of your situation, you're best advised to schedule a consultation with a Bronx Divorce attorney.
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If your judgment of divorce or settlement agreement has some directive as to how to handle this issue then you should abide by that. If nothing governs than you can take the kids as dependents unless (and this is according to the IRS) he pays for more than 50 percent of their support, in which case she would be able to take them as dependents. This is a very rare situation where the non custodial parent can make that claim, however it has been known to happen.
You must pay taxes on maintenance you receive, typicall every quarter since no one is deducting it from a salary/earnings. You can claim your children since it sounds as if there is no agreement and he abandoned you and no visitation schedule. You can claim all your children on taxes so long as he cannot show that he pays over 50% of their total support.
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