Step mom to claim child on MFS return

[Possi]

Parents divorce. They trade years to claim the children. 

Dad remarried. 

Dad and step-mom want to file separately. 

Is step-mom allowed to claim the children? 

[Margaret CPA in OH]

And I thought I had interesting clients!  My handy, dandy Quickfinder seems to say okay as the child is a stepchild and meets other qualifiers but wonder about those tie-breaker rules.  I couldn't easily see an example like this one, though.  Then I wonder if the other parent has any say by releasing exemption to the noncustodial parent but only to that parent, not that parent's new spouse.  My brain hurts thinking about this. I'll go back to interest tracing.

[Pacun]

By virtue of the marriage she is the mother of the children but I think the IRS will go with blood relationship in this case.  Very interesting question and I hope others provide a better answer.

[Possi]

3 minutes ago, Margaret CPA in OH said:

And I thought I had interesting clients!  My handy, dandy Quickfinder seems to say okay as the child is a stepchild and meets other qualifiers but wonder about those tie-breaker rules.  I couldn't easily see an example like this one, though.  Then I wonder if the other parent has any say by releasing exemption to the noncustodial parent but only to that parent, not that parent's new spouse.  My brain hurts thinking about this. I'll go back to interest tracing.

BOOM! THERE it IS! 

It is in his divorce decree that he claims the children every even year. 

BUT.... since they don't spend over half the year with Dad/step mom, the 8332 must be used.

And THAT says Dad claims them. 

Thanks for turning my little light on! 

IF the children actually spent half the year with Dad, and the 8332 was not necessary, THEN, step mom could claim them. 

Thanks for the chat, y'all. 

[Gail in Virginia]

My short answer would be yes, because I am assuming Dad is custodial and releasing exemption to Step-mom, and children lived with both dad and step-mom over half of the year.  Not as short as I thought.  If the child lived with bio-mom over half of the year, then mom can release the exemption to step-mom, but not the EITC, etc.  Interesting.  I would want to think more.