We've been divorced 10 years. Decree states he cannot claim any on taxes until his support arrears is pd. He went ahead and did so anyway for 6 of those 10 yrs so he earned refunds which were rightfully mine. He finally got caught up a year ago Dec. He wants to claim our oldest, who is now in college with fed grants, so that he doesn't have to pay. I understand that any of that used for room & board, transportation, food, etc. is considered taxable income. I think this will hurt me, as I already got penalized for cashing in a small life ins policy to buy a car and my return is already cut in half. PLUS - how can he claim anyone, when he was living with me and my kids for 6 months out of the year?? I don't want to seem petty, but honestly, why should I have to pay any more than I already have to benefit him? He doesn't spend time with them anyway, yet still gets credit for that in support. But that's not the issue here. Can she file by herself even though she didn't earn >$3800 in earned income from a job, and will she qualify for the education credit? Do you think this will be most beneficial for everyone?