@ColinW1972 wrote:
On top of this, she already filed as HOH so when I do my taxes and enter my stepsons SSN it gets rejected. My attorney and CPA are looking into it but I want to make sure. Not interested in peoples thoughts, but am interested in the rules and how to apply them.
If the child physically lived with you longer than with the other parent but more than 183 nights in 2020, then according to the rules I posted above, you would be the custodial parent.
BTW: a stepson is treated as yiur child for tax purposes and that relationship does not end with divorce of separation.
If you or a dependent that you are entitled to claim has already been claimed by another taxpayer, your e-filed return will reject since the SSN has already been used (either intentionally or in error such as a mistyped SSN).
Your only recourse is to file a correct tax return, claiming what you are entitled to claim, then print and mail the return.
The IRS will process both returns and pay any refunds. Shortly (within a year) the IRS will mail letters to both taxpayers asking if their tax return was filed in error and suggesting that they amend if they improperly claimed.
If neither taxpayer amends, the IRS will send a second letter asking for each taxpayers proof that they are entitled to the claim.
The IRS will evaluate each taxpayers claim and award the credit to one taxpayer, the other will have to payback any refund received plus interest and possible penalties.
Do not ignore the letters or you will loose.
**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.**
