@Shilo1 wrote:
Never married been raising him since he was 1. When his mom went to prison he came an lived with me. The and grandparents said they didn't have room for him at there house
Because you were never married, the only time you can claim the child as a dependent would be for any year where,
1. the child lived in your home (or as a member of your household) for the entire year. (Temporary absences like for vacation or summer camp don't count against you, since the child is still a member of your household.)
2. AND you paid more than half the child's total support.
Permission of the other parent is not needed in this case, and the dependent would be worth a $500 credit.
So that rules out 2023, but maybe not 2022, depending on the exact dates.
For 2023, the parent can't claim the child as a qualifying child dependent since the child didn't live with the parent more than half the year. But you can't claim the child either. The parent can only claim the child under a "multiple support agreement" where everyone who paid more than 10% of the child's living expenses signs a form agreeing that they won't claim the child and the parent can. However, the IRS has no real way of enforcing this unless someone files a whistleblower complaint, so for practical purposes, the parent will probably get away with claiming the child for 2023.
