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.
However, the custodial parent can waive his or her right to claim a dependent in favor of the non-custodial parent. The non-custodial parent would then be able to claim: the dependent's personal exemption, child tax credit and additional child tax credit, and. tuition and fees deduction or the education tax credits.