1.

Under the law, the spouse actual custody of the children then she can claim for the exemption

This is an exception to one claimant rule

2. No.

As a rule, husband and wife are not allowed to file only one consolidated income tax return

The reason for this is that each of them will have a tendency to claim for 4 dependent children

But they can be allowed to file separate returns when the filing of the consolidated return
becomes impracticable, as when one is in one place and another is another place

Also if the husband

3.