Basically, the only thing you need to prove is the time your son lived with you. So if a CPS letter shows he was removed from your house in September, but you had him the rest of the year, yes, that would show you had him over half the year.
If you file your return before she does, you may not need to worry about any of it. If they accept yours first then that is all there is to it. It is only if you submit your return and it is rejected that you may need to prove or if she then paper files and claims him. Either way, the IRS would contact you if they need more info.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
