RUMOR: The 14th Amendment guarantees citizenship to children born to parents illegally in the U.S. Critics argue that automatic birthright citizenship could be changed by revoking the statute. Others say it would require a constitutional amendment because they believe the 14th Amendment requires birthright citizenship.
Answer: Each child can only be claimed as a dependent by one parent (except when married couples file taxes jointly). Typically, in the case of divorced, separated, or never married parents, it is the custodial parent who is legally able to claim a child as a dependent for tax purposes.
Who Gets to Claim a Child. To claim a child, you must pass four basic tests. First, you must be related to the child by blood or adoption. Second, the child must have lived with you for more than half of tax year. Third, the child must be younger than 19 or under 24 and a full-time student. Lastly, the child can't have provided more than half of her own support during the year. In some situations, more than one person passes the tests to claim a dependent.