Correct. Do not claim dependents that you cannot rightfully claim for child tax credit or as a dependent. In the event that a parent tries to claim them after another taxpayer, the return will be rejected by the IRS and both parties will have to provide information to determine who has the right to claim the dependents. It may also cause a situation where a taxpayer is disallowed to claim some credits for multiple years following an incorrect filing.
Be sure to use the rules carefully to determine whether or not they may be claimed. Publication 4012 has some easy to use and helpful flowcharts and information on this topic.
Rules for Claiming a Dependent
Publication 4012
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
