What could I do if some one files my child on there tax return without my permission?

Answer 1

If the child's exemption belongs to you, no one else is allowed to claim that exemption, even if you do not claim it. It could be fraud and you should report it to the IRS. You may be entitled to a reward. You can fill out a form, or just send a letter. Here is the link with the address:
http://www.irs.gov/compliance/enforcement/article/0,,id=106778,00.html

But if the exemption rightfully belongs to someone else, (for example, your child lived with them all year, and they provided more than 1/2 of your child's support) then they do not need your permission.

If you want to claim your child's dependent exemption on your tax return, and know that someone else has already claimed it, you should mail in your return. The IRS will send letters to you and the other person. Your answers will determine who is allowed to make the claim because the IRS uses a set of written rules to make the determination. They will re-figure the tax of the person who wrongfully claimed the exemption and bill them for the amount owed. There may be penalties and interest. There may be harsher treatment if they determine there was willful tax fraud involved.

Answer 2

This situation is more common than you would think. Typically it's separated/divorced parents who both claim the child, but the child only lives with the custodial parent.

The custodial parent can rightfully claim the child as a dependent. This is irregardless of whether anyone else also claims (without permission) that same child. This might raise some red flags at the IRS though. You can report them to the IRS for filing a fraudulent return (see www.irs.gov)

Answer 3

About the only way you'd have even found out is if you claimed the child and someone else did also. If you tried to efile and it was rejected, but you are the person allowed to make the claim, then file by mail, claiming the child. The IRS will then request information from you and from the other person to prove who is allowed to claim the child, and the other person will have to pay back the extra taxes, plus interest and possible penalties. If you are the custodial parent and the other person is the non-custodial parent, then unless there's a court order saying that the other person can claim the child, you'll win.