@Stacylkh
The IRS does not care about the court order. As far as the IRS is concerned the custodial parent is the one who can claim the child--and that is the parent who had the child for at least 183 nights. You can prepare a tax return that claims your child and print sign and mail it and let the IRS sort it out. You say you got a letter from the IRS, but you provide us with no information about what that letter said. TurboTax does not have a way to see any letters sent to you by the IRS.
Are you the custodial parent? Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody? Did one of you 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 + education credits if the child is a full-time college student. The non-custodial parent gets the child tax credit for children under the age of 17.
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.
**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.**
