@casper646 - This is a 4 year old post. It would be better if you started a new question with your details. From the information that you have given I will assume that the child, mother and grandmother all live together and the mother will not be filing a tax return due to lack of income. If that is the case, and the child lived with the grandmother more than half the year, then unless the mother of the child wishes to release the child's exemption to you with a signed 8332 form, then the grandmother has every legal right to claim the child and you cannot claim anything.
See "Children of divorced or separated parents (or parents who live apart)." in IRS Pub 17 for details.
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**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
