She lives with me and I’m the custodial parent and he gets visitation every other weekend. Send the paperwork in by mail ?
Understand that any divorce decree or custody agreements holds no weight with the IRS. The IRS has their own set of rules that can only be overridden by a federal judge. Since divorces and custody issues are not dealt with at the federal level, that's never gonna happen.
If your child:
- Lived in your household for more than 182 nights of the year and;
- You provided more than 50% of their support.
Then you are what the IRS calls the "custodial parent".
So in your case you will still claim the child. However, you have no choice but to print, sign and mail your return to the IRS. You will get your refund. But when the IRS sees that the child has been claimed on two tax returns, you will both be audited. The loser will pay all the back taxes, fines and penalties to the IRS.
