It's a simple matter of tax law. The custodial parent gets the deduction. Years ago you could have stolen the deduction by proving you paid more than 1/2 of the support of the child. That has changed. Actually their mother is getting the deduction on her return. Her new husband is along for the ride. So in effect, since she doesn't work it is income tax on his wages, etc. That is being lowered. Oh well, who said tax law was equitable. For more free answers to tax questions visit my site at FreeTax Relief
