Dependents

[darrenojard]

My federal tax return was rejected saying a dependent was already claimed by someone else.  His mother and I alternate years.  It's my year.  I checked with her and she did not claim him as a dependent.  She sent me a photo of her 1040 and he's not listed as a dependent.  How do I get more details regarding this?

[DavidD66]

The only place to obtain more information about this is the IRS.  It may just an issue with the IRS system, or someone could have used your dependent's social security number to file a fraudulent return.  Either way, you will have to print and mail your tax returns this year.  To contact the IRS:

Before you call, make sure you know or have the following information handy:

• Social Security cards and birth dates for those who were on the return you are calling about
• An Individual Taxpayer Identification Number (ITIN) letter if you don’t have a Social Security number (SSN)
• Filing status – Single, Head of Household, Married Filing Joint or Married Filing Separate
• Your prior-year tax return. We may need to verify your identity before answering certain questions
• A copy of the tax return you’re calling about
• Any letters or notices we sent you

IRS phone numbers

Customer service representatives are available Monday through Friday, 7 a.m. to 7 p.m. local time, unless otherwise noted. Residents of Alaska and Hawaii follow Pacific time. Puerto Rico phone lines are open 8 a.m. to 8 p.m. local time.

Individuals:

800-829-1040

[Hal_Al]

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit (EIC), Head of Household (HoH) filing status or the dependent care credit (DCC), based on that child, even when the custodial parent has released the dependency to him. 

Even though the child is not listed as a dependent  on the Mom's tax form, she may have used the child for EIC, HoH, and/or DCC.  If you also try to claim these items, your e-file will be rejected.

Ref: https://www.irs.gov/publications/p17#en_US_2017_publink1000170897

Scroll down to "Children of divorced or separated parents (or parents who live apart)"

 For tax purposes, there is no such thing as joint custody, regardless of what your legal agreement says. The requirement, to be custodial parent, is that the child live with you MORE than 50% of the time. One of you has to be the custodial parent and the other the non-custodial parent. The IRS goes by physical custody, not legal custody. The custodial  parent is the parent the child lived with for more than 182 nights in 2019.

It is allowed  for you to arrange the children's schedules so that the child spends more than half the year with the father one year and more than half with the mother  the next year so that you are each the custodial parent in the year you claim the child, so that you can claim full benefits.

[Terceira]

Hi I need help so much whit information. I don't know where to write my own massage . So apologize I am doing here . My question is my divorce was final on 2017 whit joint custody 50/50 and judge order if I am working I file for taxes if I am not  my ex file for taxes and claim kids 2 . That time I divorce my older kid was 15 never been living are getting contact whit him all this years he live whit me . My small  kid stay whit me almost time because he School. People say go back court . But can't afford it  .what make unfair he gets all money and refund from taxes and kids not Evan spend  whit him .  Any help you can tell me really aprociate it thank you 

[Hal_Al · Accepted solution]

@Terceira  -  

If someone else claimed your child inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming the child as  appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you'll receive a letter from the IRS, stating that your child was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the child, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.

Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.  The custodial parent almost always wins. The IRS goes by physical custody, not legal custody. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree.  

References:

https://www.thebalance.com/claiming-same-dependent-audit-risk-3193030

http://taxes.about.com/od/dependents/qt/Dependents-Audits.htm

www.eitc.irs.gov/EITCCentral/f886-h-dep.pdf