@Jwquarles - She can file and claim the kids without working. But she will not get any money ("refundable credits) for doing so. But that can hinder your ability to file.
Repeating what's already been said:
1. If somebody claimed your kid, you have to file a paper return to submit a competing claim. The IRS will sort it out. H
2. If you are the non custodial parent, you claim not claim the kid, without the custodial parent's permission. even if she doesn't work.
3. A child can be the “qualifying child” dependent of any close relative in the household. If the mother lives with her parents, they can claim the kid before you can
