can we file for the Child Tax Credit since the child lived with us for 10 months this year.
Yes. The child meets the IRS rules to be claimed as your dependent.
- She lived with you in your household for more than 182 nights of the tax year, and;
- You provided more than 50% of her support for the entire year.
My main concern is that she might try to claim the credit before I can file
You state, Not one penny came from the child's mother. She does work. Therefore if the mother of the child does claim her and manages to file first, that just means you would have to print, sign and mail your return to the IRS. Then later the IRS will do a paper audit on both you and the child's mother requiring you to provide proof you qualify. That should be easy for you with the daycare receipts, medical bill receipts and preschool tuition receipts. Besides, you should be getting a letter or possibly a form from the daycare provider showing how much you paid them in 2018, as well as other details such as the period of time you paid for in 2018. The provider is required to provide you this information specifically for tax reporting purposes on your tax return.
So if the child's mother does claim the child and you have to mail your own return, other than a delay in getting any refund you may be due I don't see any problem when the IRS does the paper audit my mail asking you for proof you qualify.
This kind of crap happens to numerous people every year, so it's not like your situation is not common at the IRS.
