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.
In this case, you can still claim your child as a deduction if your spouse agrees. Some couples alternate the years they claim a child. The custodial parent must complete Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, and you must file this form with your tax return.hough in many jurisdictions an 18-year-old is considered an adult, IRS rules stipulate that you can claim a deduction for your child as long as she is younger than 19 at the end of the year.