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Barring any other agreements between the parties, generally, the one who provides the support. This is not an easy area...with the answers changing not as fast as society. I'm providing a link to a discussion which may help you figure out where you situation falls. http://www.irs.gov/irb/2008-02_IRB/ar14.html

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Q: Who claims on taxes 2 children live with mom and dad grandfather mom gets social security dad is father of 1 child not both they are not married who claims other child on taxes?
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