If the ex e-filed first claiming the kids, then when she e-files her return will be rejected. She needs to print, sign and mail her return to the IRS. Mailed returns are processed differently, so it can be processed with her kids as her dependents. Eventually the IRS will contact both of them and sort it out. Advise her to document as much as she can to prove she supported the children. The ex may face repayment of any credits based on claiming the kids, plus fine and penalties.
**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.**
