Provided your three nieces meet the rules to be your dependents, and do not meet the rules to be considered dependents of either of their parents (or anyone else), you can claim them on your tax return. However, that does not preclude someone else from filing a tax return and listing them as their dependents. If that were to happen, and the other party filed first, you would have to file a paper return with the IRS (as your return would not be eligible for electronic filing). In these situations, the IRS will ultimately send both you and the other party an inquiry letter asking to prove that your return was correct in claiming the dependents, and the IRS will determine which return is correct. But, that can take a lot of time and work to respond to, and trust me, it's not a fun process to go through!
Unfortunately, there is no way to send paperwork in early to "prove" that they are your dependents before filing your tax return. However, you may want to consider obtaining an Identity Protection PIN (IP PIN) from the IRS for the children. An Identity Protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a tax return using that Social Security number (SSN) . The IP PIN is known only to you and the IRS. It helps to verify identity when a tax return is electronically or paper filed. Even though a person may not have a filing requirement, an IP PIN still protects their account. Dependents are eligible for an IP PIN if they can pass the identity verification process.
Here is a link directly to the IRS site where you can apply to get IP PIN numbers: IRS IP PIN site
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