@THOR02
A child can be the “qualifying child” dependent of any close relative in the household*. If you live with your mom, it may be better if she claims your child. The smart thing to do is prepare returns both ways and see which way the family comes out best. This tool may be useful: https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1
If it is decided that you will claim the child, you can no longer e-file and will have to send in a paper return. Your mom will have to file an amended return, but you do not have to wait for her to do so.
If you can't agree, on who will claim the child, then you, as the parent, have the higher right to claim the child.
The previous answer, in this thread is repeated here:
If someone else claimed your child inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming the child as appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you'll receive a letter from the IRS, stating that your child was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the child, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.
*If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's adjusted gross income (AGI) is higher than the highest AGI of any of the child's parents who can claim the child.
