Rejected taxes due to depended children on both mother and father returns

[Chris060298]

Due to the fact the other parent already filed with all 4 of our children without consulting me. I files 2 of the 4 children, got rejected by Federal and State because they were already claimed on their mothers taxes. We were never married, but I have always claimed the children, either all 4 of them or just 2 of them depending on if the mother had income that year, which didn't happen very often. We haven't been together for the last 6 months of 2019.  But I was the sole provider the first 6 months of 2019. Did she have the right to  claim all our children without consulting me, knowing I would of claimed 2 of the 4?? She was just trying to beat me to the tax man, which is both of our tax person. What's wrong with that picture.....

[Bsch4477]

The one with whom the children spent the most nights with is the custodial parent and that parent has the right to claim the dependency. 

[macuser_22]

If you have been separated for the last 6 months of 2019 then you fall under the IRS rules for "parents of children that live apart". 

It is unclear form your post if the children physically lived with you or the other parent the longer time in 2019.  Assuming that it is the other parent then you would need a 8332 form signed by the other parent in order to claim the dependent and child tax credit only.

See “Children of divorced or separated parents or parents who live apart” in IRS Pub 501 for full information.

https://www.irs.gov/publications/p501#en_US_2018_publink1000220904

There is no such thing in the Federal tax law as 50/50, split, or joint custody. The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year. That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the legal custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody so the child cannot be claimed by either parent). And yes they are that picky.

See Custodial parent and noncustodial parent  in Pub 501

https://www.irs.gov/publications/p501#en_US_2018_publink1000220906

Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household
-The Earned Income Credit
-The Child and Dependent Care Credit
-The Health Coverage Tax Credit

The non custodial parent can only claim: (Child would be listed as dependent)
- The child as a dependent
- The Child Tax Credit or credit for other dependents

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.