I have legal guardianship of my niece and nephew. They lived with me for over 10 years. This past June 21, 2009 my niece and nephew decided they would live with their father to see if they liked the living situation there. They have been living with their father since June 21, 2009.
My niece and nephew lived with me from January 2009 through June 21, 2009.
My question is: Can I claim them on my taxes for the whole 2009 year? Or do I only claim them for 6 months?
(January 2009 - June 21, 2009) <~~Technically a little more than 6 months
It is my understanding that whom ever had the children living with them more then 6 months at the beginning of the year can claim the children for the full year.
Is this true? Can someone help me with a legitimate answer? I'm filing my taxes soon!