Custodial Parent

• The custodial parent usually gets the right to claim children as dependents on his federal and Ohio taxes. In some cases, the divorce decree may state which parent is supposed to claim dependents on taxes. If the decree doesn't specify, the parent that lives with the child for a longer period of time throughout the year is the parent who gets to claim the child as a dependent on taxes.
  
  

Waiver

• If you are supposed to be entitled to dependency exemptions for the children but want to give the exemptions to your ex-spouse, you can sign a waiver. The waiver states that you are voluntarily giving up your right to claim dependents on your federal and Ohio taxes. You can specify that you are giving up your rights for a limited period of time or give them up indefinitely.
  
  

Joint Tax Return

• If your divorce isn't finalized at the end of the year, you can still file a joint tax return with your soon-to-be-former spouse. This allows you both to claim your children as dependents one last time. After your divorce is finalized, only one parent may claim children as dependents on federal and Ohio tax returns. The same parent must claim the dependency exemption on both sets of tax returns.
  
  

Head of Household

• After your divorce, if you are the custodial parent, you can file using the head of household filing status. Head of household entitles you to a bigger standard deduction than if you file as a single taxpayer; in addition, you'll be able to claim exemptions for your dependent children. If you remarry, you won't be able to use the head of household status anymore, but will be able to file joint tax returns with your new spouse.