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Filing taxes during custody and divorce

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NY State

Couple has been separated since 7/2023. Wife would only allow visitation which didn't turn to overnights until November.

The wife didn't work or provide financially at all until she started working in October.

He is being told that she will most likely be able to claim both children. They don't have a court order and haven't even started divorce proceedings because they are trying to wrap up custody proceedings. I'm confused why he can't just go and file his taxes with no court...

Filing taxes during custody and divorce

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