Amending a return

[mrs-duarte93]

My ex filed his taxes and he put one of our children as a dependent but they've lived with me the entire year and I've been supporting him. Can I amend my taxes and include my other child?

[Texas Roger · Accepted solution]

If your ex claimed a child that the ex should not have claimed, you can amend your return and include the child on your return. The custodial parent who the child lived with more than half the year is the parent who controls who can claim which tax benefits. Here is how it works:

For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 

The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.

If your ex does not amend their return to remove the child that should not have been claimed, the IRS will contact you both later in the year requesting documents to support your claim for the child.