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.
The taxpayer most eligible to claim the child as a dependent under the qualifying child criteria is: The parent with whom the child lived for the longest time during the year. Chances are the child will spend at least one day more with one parent than the other parent, since there are usually 365 days in a year.