As far as the IRS is concerned, the custodial parent is the one who can claim a child as a dependent. If your ex claims the child and files first, you can still claim your child on your tax return, but your e-file will be rejected. Just print, sign and mail the return instead. It will be handled differently by the IRS. Eventually, both parents will receive letters from the IRS to sort out who should have claimed the child. The one who should NOT have claimed the child will be subject to repayment of refundable credits and penalties.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
