Claiming dependent children can lower a person's taxable income, but for millions of divorced or separated parents, they may be unable to claim the child. More than 4 million people pay child support each year, and for some, it comes with shared custody of a child, leading them to believe they can claim the child on their taxes. But Internal Revenue Service (IRS) rules generally tie dependency to custody, not child support, so parents who are paying into the system may not be eligible to claim