Filing an Ext w/2 dependents then filing a return w/1 dependent?

[AZ-Tax]

I got a call from a prospect who has 2 kids between her and her fiancé. She is thinking maybe he should file an Ext using both kids for she thinks he made more money then her but she wants to know if they are locked in when they go to file their tax return with the dependents? Meaning can he file an Ext claiming both kids and she file an Ext claiming none then have the option to have her claim both and he claim none or he claims one and she claims one when they actually file their tax return.

Or maybe my mind is playing games with m.

[David1980]

I got a call from a prospect who has 2 kids between her and her fiancé. She is thinking maybe he should file an Ext using both kids for she thinks he made more money then her but she wants to know if they are locked in when they go to file their tax return with the dependents? Meaning can he file an Ext claiming both kids and she file an Ext claiming none then have the option to have her claim both and he claim none or he claims one and she claims one when they actually file their tax return.

Or maybe my mind is playing games with m.

There's no line on a 4868 for number of dependents. The extra exemptions and such would affect line 4 "Estimate of total tax liability" but other than that there's nothing being sent to the IRS on who is claiming the kids. And an estimate is an estimate. The extension wouldn't lock anyone into claiming the kids.

[taxea]

an extension doesn't require anything other than the primary TP/Spouse SSN and address to be filed.