Who do the children live with? The person the children spent the most nights with (at least 183 nights) is considered to be the custodial parent as far as the IRS is concerned.
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. 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.
That being said.....
Someone else claimed my dependent and my return was rejected
If someone else claimed your dependent already, then your e-filed return will be rejected. Print, sign and mail your own return which claims your dependent. Mailed returns are processed differently by the IRS. It will take some time (maybe even up to a year) but eventually the IRS will contact both parties and sort out who could rightfully claim the dependent. The person who wrongfully claimed the dependent will face repayment of refund $, plus penalties.
When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s. 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.**
