13. Of the following, which is correct regarding rules for which parent claims their children as dependents in cases of divorce? The mother is first entitled to claim the children as dependents. If she forgoes the claim, with written approval the father may then claim the children as dependents. The parent with custody for the greater part of the year claims the children as dependents. No exceptions. The parent with custody for the greater part of the year may claim the children as dependents. The noncustodial parent may claim them as dependents only if required documentation is obtained from the custodial parent. The two parties split the children as dependents equally. 15. A taxpayer, 59 and divorced, provided $8,000 of the support of his mother, 83 , who lives in a nursing home and whose only income is nontaxable social security benefits of $6,200. What is his filing status? Divorced Head of Household Single Married Filing Separately 13. Of the following, which is correct regarding rules for which parent claims their children as dependents in cases of divorce? The mother is first entitled to claim the children as dependents. If she forgoes the claim, with written approval the father may then claim the children as dependents. The parent with custody for the greater part of the year claims the children as dependents. No exceptions. The parent with custody for the greater part of the year may claim the children as dependents. The noncustodial parent may claim them as dependents only if required documentation is obtained from the custodial parent. The two parties split the children as dependents equally. 15. A taxpayer, 59 and divorced, provided $8,000 of the support of his mother, 83 , who lives in a nursing home and whose only income is nontaxable social security benefits of $6,200. What is his filing status? Divorced Head of Household Single Married Filing Separately