If he lived with you for 8 months in 2023, then yes, you would claim him. She cannot claim him.
If she does file and claim him first, you will need to print and mail your return. When you file you will need to include his SSN if it is rejected due to his SSN being duplicated, this will tell you she already claimed him. Then the IRS will determine who gets to claim him using the Tie Breaker Rules.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
