Tie breaker apply?

[adriennepritchat]

My son's father claimed him but was indicted in May for abusing our son and is awaiting trial. I have temporary full custody and will continue to do so throughout the trial. Would the tie breaker rule apply?

[Phillip1 · Accepted solution]

Given that he would have ceased living with your son before the end of June, there is no way that your son's father lived with your son for more than half of the year. If the son's father has not lived with your son for more than half of the year, he cannot claim your son as a dependent.

You should mail your return to the IRS with your son as a dependent. The IRS will write to you and the other person and require you both provide documentation to prove the child's residency with you. You will need to send a collection of the following:

• Rent receipts
• Utility bills
• School records for your child (if applicable)
• Doctors notes, or a pastors note.
• Notes from neighbors, or third party people that the child lives with you
• Anything you can come up with the proves the child was with you.

The IRS should determine that you are entitled to claim your son as a dependent.