Taxes Q & A- My wife and I are married filing

My wife and I are married filing separately. We have one son and we meet all of the dependency exemption tests. We contributed an equal amount to our son's support and want to know if we both can claim him on our separate returns?

Refer to Publication 501, Exemptions, Standard Deduction and Filling Information, for more information.

A dependency exemption may only be claimed on one return. Since your son is a qualifying child for both of you, you and your wife can decide who will claim the child. If you cannot agree on who will claim him refer to Tie-Breaker Rule in Publication 501

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