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I can't stand football http://dinotube.in.net/ www.dinotube.com Determining which parent gets to claim the kids as dependents is another sticky tax situation for some divorced families. "Sometimes divorce or separate maintenance agreements will specify that each parent will take a dependency exemption in alternate years," Garber says. "The child dependency on its own doesn't generate that much tax benefit for higher-level income earners, but some credits like child care tax credits can be only taken by the person who takes the dependency exemption."