Is there a reason you do not want to claim the second child on your return this year? Who does the child live with for more than half the year?
The agreement is between the ex husband and your wife, not with his wife, so technically, she cannot claim the child if the child lives with you for more than half of the year. So if they live with you for 6 months and 1 day then the right to claim is with you and your wife, not her ex husbands wife.
A step parent can claim a child as a dependent, but the child has to meet the criteria of being their dependent in order to claim them.
The following criteria must be met to claim someone as a qualifying child:
- Your child (including adopted and foster children), your sibling, or a descendent of any of them.
- Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
- Lived with you for more than 6 months during the tax year
- They did not provide more than half of their own support
- They did not file a joint return, unless it was to claim a refund
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