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Thank you so much for your response. Also sorry as I forgot to give background information. My I and my partner had a verbal agreement that I will be claiming our son this tax season since she won't have enough return if she does. However she forgot to remove his social security b4 she file her tax return. So after I claimed and filed my own return it was immediately rejected because on the IRS system it shows that his social security has been used on another accepted tax return. I reached out to the turbo tax team for help and the representative told me that In order to rectify the issue, My partner need to fill form 8332 and mail it to IRS how ever they did not go too much in depth on how we should go about form 8453. That is why we are stuck on whether she is the one that is suppose to fill form 8453it or i am the one that needs to fill it.