You say you took the children's mother to court for the Form 8332, but you did not mention which parent is the custodial parent.
Was your BF the custodial parent? Does he have an agreement with the other parent to allow the other parent to claim them--due to divorce or that they live apart and share custody? Did one of them sign a Form 8332?
If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit for children under the age of 18.
As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.
Select your tax year for amending instructions:
Your BF's amended return will have to be filed by mail.
Use a mailing service that will track it, such as UPS or certified mail so you will know the IRS/state received the return.
**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.**
