Although your husband provided the support, you are considered the custodial parent since your children lived with you for the greater part of the year. You can claim a child as a dependent if he or she is your qualifying child. Generally, a child is the qualifying child of the custodial parent and the custodial parent may claim the child as a dependent.

If certain conditions are met, you may choose to release a claim to exemption for a child by completing Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent or by signing a substantially similar statement. If you release a claim to exemption for a child, your husband must attach a copy of the release to his return to claim the child as a dependent.

Note: If you release a claim to exemption for a child, you may not claim the child tax credit, the additional child tax credit, or the credit for other dependents for that child. The noncustodial parent cannot claim the child as a qualifying child for head of household status, the dependent care credit, or the earned income tax credit.

Refer to Publication 501, Dependents, Standard Deduction and Filing Information or Publication 504, Divorced or Separated Individuals for more information on the special rule for children of divorced or separated parents (or parents who live apart).