The IRS generally has an electronic system in place that will notify them that the social security number has already been claimed. If they catch that on yours, they will most likely not process the child on your return since it was second. If that happens, you will be notified and you can provide proof that you are the custodial parent and any agreements you have regarding claiming the child. IT will take some time. The IRS does not like to get into domestic matters.
If the IRS does not catch it and pays you, then you may or may not get audited. If you are the justified person to get the deduction (see below for the guidelines) then you can proceed without worry.
If the IRS hasnt paid him either, if both parents claim the same child for child-related tax benefits, the IRS applies an a tiebreaker rule. If a child lived with each parent the same amount of time during the year, the IRS allows the parent with the higher adjusted gross income (AGI) to claim the child.
A child can only be a
claimed as a dependent by one parent. This requires that the child doesn't provide more than half of their own financial support and reside with you for more than half the tax year. This only applies to children under the age of 19, or under the age of 24 if attending school full time.
If the ex chooses not to amend his tax return, you run the risk of the IRS discovering that the same child is being claimed as a dependent on two returns. The IRS has three years from the time you file the original return to perform an examination and make additional assessments. In the event you are chosen for an audit, the agency is likely to require proof that your child either lives with you or that you have the other parent's consent.
There is the possibility that the IRS will not discover the error within the three-year period. However, if you take the exemption with full knowledge that you do not qualify, the IRS may argue that it has an unlimited amount of time to examine your return since you made a willful attempt to evade income tax.
Be ready with your proof.
