Child custody issues with court docs?

[michael_nimtz]

My ex and myself split our 2 daughters for tax purposes.  I Claim 1 and she the other.  This year as of May 22, 2016, I have full physical and full legal custody. Court Documents to show that my daughters have been living with me full time since said date.  Will I have to mail my tax returns this year with a copy of court documents (in order to not get audited) or is there a way to e-file those?

[TomD8 · Accepted solution]

No, don't send your court documents with your tax return.  Yes, you can e-file.  In the unlikely event the IRS wants to see the court papers, they'll send you a request.

The right to claim a child belongs to the custodial parent, who is the parent with whom the child(ren) spent the greater number of nights during the tax year.  The non-custodial parent cannot claim the child(ren) unless the custodial parent releases his/her right by completing Form 8332 and giving it to the non-custodial parent, or unless it's spelled out in a pre-2009 divorce decree.

If you are the custodial parent and are claiming both children, ask your ex-wife to make sure she removes their names and SSN's from her tax return.

[vnewb1126]

What happens when they don't

[TomD8]

If the IRS receives two tax returns, each claiming the same dependent(s), they will contact both taxpayers for the facts of the situation, and they will determine who has the rightful claim.  Loser will have to pay back any excess refund they received, plus any penalties that apply.  The whole process will take months.