Question:   My wife and I are married filing separately. We have one son and we meet all of the dependency exemption tests. We contributed an equal amount to our son's support and want to know if we both can claim him on our separate returns?

Answer:   A dependency exemption may only be claimed on one return.

• Since your son is a qualifying child for both of you, you and your wife can decide who will claim the child.
• A multiple support declaration identifying each of the others who agreed not to claim the exemption must be attached to the return of the person claiming the exemption. Form 2120, Multiple Support Declaration, can be used for this purpose.
• If you cannot agree on who will claim him refer to Tie-Breaker Rule in Publication 501, Exemptions, Standard Deduction, and Filling Information.