Can a divorced couple with 2 children each claim 1 kid on their separate tax returns for 2025?

Yes, this arrangement can work! When parents have two or more children, they can agree to split the dependent claims as long as each child qualifies as a dependent for the parent claiming them. For each child to qualify as a dependent, they must: live with the parent for more than half the year, be under 19 (or 24 if a student), not provide more than half of their own support, and meet the relationship test (which biological children do). Since your son and his ex share custody, you'll need to determine which parent has the child for more nights during the year - that's typically the "custodial parent" who has the right to claim the child. If they're genuinely splitting time 50/50 with each child, they should document their agreement in writing. While not required by the IRS, having this documentation can prevent disputes later. Also, the non-custodial parent would typically need Form 8332 signed by the custodial parent to claim a child, but if they're each claiming a different child, this may not be necessary.

I was in exactly this situation last year and found taxr.ai (https://taxr.ai) incredibly helpful for figuring out the best way to handle dependent claims with my ex. I was confused about whether we could each claim one child and what documentation we needed. The service analyzed our custody arrangement and financial contributions, then provided clear guidance on how to properly split dependent claims. It even helped us understand how to maximize the child tax credit and other benefits we were eligible for based on our specific situation. The tool actually showed us that in our case, it made more financial sense for me to claim our daughter and my ex to claim our son based on our incomes and other tax factors.

Just wanted to follow up after trying taxr.ai from the recommendation above. Wow, what a difference! The service actually helped my ex and I figure out we were leaving money on the table with how we were filing. With our twins and complicated custody schedule, we learned we could maximize our refunds by having me claim one child and certain education expenses while my ex claimed the other with childcare expenses. The analysis showed us exactly how to coordinate our claims to avoid IRS issues and included specific instructions about which forms to file. It even pointed out tax benefits we didn't know we qualified for! Definitely worth checking out if you're co-parenting and trying to figure out the most advantageous way to handle dependents on your taxes.

If you're having trouble resolving this with the IRS or need to speak with someone directly about your situation, I highly recommend using Claimyr (https://claimyr.com). I spent WEEKS trying to get through to the IRS about a similar dependent claiming issue last year - constant busy signals and disconnections. Claimyr got me connected to an actual IRS agent in under 30 minutes when I'd previously wasted hours trying. They have this callback system that somehow works around the IRS phone maze. Check out their demo video here: https://youtu.be/_kiP6q8DX5c to see how it works. The agent I spoke with gave me specific guidance about my dependent claiming situation and even helped resolve a notice I'd received when both my ex and I accidentally claimed the same child.

Well I need to eat some humble pie. After my skeptical comment, I tried Claimyr out of desperation because I needed to resolve a dependent claiming issue before filing deadline. Got connected to an IRS agent in about 45 minutes - which felt like a miracle after weeks of trying myself. The agent clarified that in my situation (similar to the original post), my ex and I could indeed each claim one child as long as both kids qualified as dependents for each of us. She explained that we didn't need Form 8332 since each parent was claiming a different child, but recommended documenting our agreement. She also warned about potential issues if we both claimed the same child in future years and how the IRS handles those disputes. Definitely saved me from making a mistake that would have triggered an audit.

One thing nobody's mentioned yet - make sure to coordinate which tax credits you're each claiming for the kids too! My ex and I had an agreement to each claim one child, but we didn't realize some credits like the Child and Dependent Care Credit have special rules. For example, if both kids go to the same daycare, only one parent can claim the childcare expenses for both kids. You can't split it where one parent claims daycare for one kid and the other parent claims it for the other kid from the same provider. We found this out the hard way when we both got letters from the IRS.

Just wondering - does anyone know what happens if both parents accidentally claim the same kid? My ex and I had this miscommunication last year where we both claimed our son (we have 2 kids) and now I'm worried.

The IRS has specific tiebreaker rules for situations like this. If both parents claim the same child, the IRS will generally award the dependency exemption to the parent with whom the child lived for the greater number of nights during the year. If it's exactly equal (unlikely but possible), then it goes to the parent with the higher adjusted gross income. However, since your son and his ex have two children and want to each claim one, this can work perfectly fine as long as each child qualifies as a dependent for the parent claiming them. The key requirements are that each child must have lived with their respective claiming parent for more than half the year (or at least more nights than with the other parent). One important tip: even though they're on good terms now, I'd strongly recommend they put their agreement in writing and keep detailed records of custody schedules. This protects both of them if their relationship changes or if the IRS ever questions the arrangement. They should also make sure they're consistent year after year - if your son claims the 6-year-old this year, he should continue claiming that same child in future years to avoid confusion.