If 2 people claim a child on income taxes, what happens?

Question

So I asked my ex if I could claim my son because she wasnt workin and she got mad because she wants to have her mother claim him and give her the money.

My son never lived with her mom, she says he did which is a lie and my son lived with his mother and her bf's parents, so I dont think she can prove otherwise.

She says she bought him things and has reciepts, arent these "gifts"

If we were both to claim him and got audited, who would win the right? Last year her mom claimed him but she never signed that form to give up the exemption.

I pay child support and can prove that, also he is with me 3 days a week. I only wanna claim him because my ex cannot claim him because she didn't work in 2007. We were never married for the record.

Should I just claim him and hope I win the case?

Answer 1

Hi Tim,

Typically the IRS uses something known as the 'tiebreaker'.
If more than one person files a return claiming the same 'qualifying child' for the tax benefits, the IRS will use the tie-breaker rule to determine which taxpayer will be eligible to claim the benefit. The rule is as follows:

1) IF , only one person is the child's Parent THEN the qualifying child will be counted on the parents behalf.
2)IF both persons are the child's parents, THEN the parent with whom the child lived for the longer period of time. If the child lived with each parent for the same amount of time, then the child will be treated as the qualifying child of the parent with the highest adjusted gross income (AGI).
3)IF none of the persons are the parent, THEN the person with the highest AGI.

In this case, if both you and your mother-in-law claimed him, I'm pretty sure you would win, since you would pass the first test and she would not. If you and your 'ex', claimed him then she would probably get it, since she would pass the second test (4 out of 7 days), however since she didn't work, it would not make sense for her to claim the credit.

http://www.irs.gov/publications/p504/ar02.html

Answer 2

Above folks mentioned about the "Tiebreaker Rule", that is good information. However, any people fight with each other about claiming one child, may not use it! It has a condition attached to it!

You use the "TieBreaker Rule"only if you and your ex tie! Which means your child is a Qualifying Child for both parents. It does not matter you pay child support or your ex does not make money when it comes to claiming a child.

For an individual to be a Qualifying Child (QC) of a taxpayer, an individual must meet below 4 tests:

1-Relationship - Taxpayer’s child…etc . (I think you qualify under this one!)
2-Residency – QC must live with the taxpayer more than half of the year
3-Age – Under 19 (if full time student, under 24)
4- Support- A QC must not provide more than half of his own support.

Now pay attention! If an individual (a child) meets above 4 tests and QC of more than one individual “Tie-Breaker Rule” is used.

1- The parent of the individual
2- If the two parents claim an individual, then the parent with whom the individual resided for the longer period of time during the tax year.
3- If the individual resided with the parents for an equal length of time, then the parent with the higher adjusted gross income (AGI means your gross income minus some adjustments (student loan interest, health savings account contribution etc.,) taken out)
4- If no parents are involved, the taxpayer with the highest adjusted gross income.

Remember, Tie-breaker Rule only come into play when two or more taxpayers actually claim their Qualifying Child (Not child may or may not be a Qualifying Child). In situations where the child is legally a Qualifying Child of only one taxpayer, the rules have no effect!

If you need more info, please do little research in IRS website.

Answer 3

I would ask the IRS or someone who does taxes. then I would go to an attorney and have the court state who gets to claim your child as if you are paying child support and also have the child 3 days a week, it would seem to me that you are providing more than 50% of the upkeep. So go for it, but do it legally from the start. Good luck

Answer 4

There are rules that govern who can claim a dependent. Dependents can't simply be passed around on a whim. Whoever has the legal right to claim your son gets the deduction. The other person gets a call from the IRS.

Answer 5

As long as you can prove that you provided the support for the child, you will get the claim, and the bastard will have to give back all the money he got for the claim. That should be worth it in of itself. You can then call him and gloat, that's what I would do. But I'm cold like that. Like the other poster said, hopefully they already spent the money. Well, the IRS couldn't care less whether he did or not. He may have to get a second job, and his girlfriend too. LOL

Answer 6

If everything is as you describe it, and you and your ex's mom both claim the child, NEITHER of you will win the case - since neither of you is legally entitled to the exemption, it would be disallowed for both of you, and you'd each have to pay back whatever tax amount you saved by claiming him.

Buying him things and having receipts, or paying child support, does not entitle her or you to the exemption.

The answer would be the same if you had been married and were now divorced.

Answer 7

when IRS receives your income tax all information is input into their computer including Social security number of all your dependents, if the social security is input and already has been claimed on someone else return it will kick out the return and you will receive a letter telling you the child is already claim and disallowed on your return, unless you can proof the child was supported by you etc.
visit IRS website www.irs.gov or call 1-800-829-1040 for more information.