My kids and I have been living with my boyfriend for a year and a half in Washington State. My ex, the kids dad, is also wanting to claim the kids because he has paid some child support. He lives in Iowa and has not seen the kids at all for over a year. The ex has stated that no matter what he is going to claim them. He pays up to $756 a month for 3, sometimes much less! Now I know this will most likely cause an audit if they both claim these three as dependents, but we are straight on our taxes and have nothing to fear. If and when audited, whom is most likely to be paying this return back? Thank you for your time. Happy New Year!!The order of child support was issued in Iowa and there was no specification of whom may take this exemption. Does this refer back to custodial parent? Or whomever files first? Thank you for your replies.