Why didn't I get credit for my 3 foster care children who lived with me 12 months in 2022

[alfallin]

How do I get credit for my foster care children if someone else files them

[PattiF]

If someone already filed a return and claimed the 3 foster children that you are eligible to claim, your return claiming them will be rejected. If that happened to you, you have to file a paper return and mail it to the IRS.

Who can I claim as my dependent?

Qualifying child

• They're related to you
• They aren't claimed as a dependent by someone else
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
• They aren’t filing a joint return with their spouse
• They're under the age of 19 (or 24 for full-time students)
  • No age limit for permanently and totally disabled children
• They lived with you for more than half the year (exceptions apply)
• They didn't provide more than half of their own support for the year

Qualifying relative

• They don't have to be related to you (despite the name)
• They aren't claimed as a dependent by someone else
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
• They aren’t filing a joint return with their spouse
• They lived with you the entire year (exceptions apply)
• They made less than $4,400 in 2022
• You provided more than half of their financial support

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

What if somebody already claimed my dependent?

First, revisit the My Info section to verify your dependent's Social Security number (if it was entered incorrectly, correct it and go through the File section to resubmit your return).

If you already verified this info, you'll need to paper-file your return, as the IRS will continue to reject your attempts to e-file.

Then, if you know who claimed your dependent, ask them to amend their return by removing the dependent. Amendment processing can take weeks or even months, which is why it's best to paper-file your return in the meantime.

If the other taxpayer is uncooperative, the IRS will eventually contact both of you to figure out who gets to claim the dependent. The losing party will then be liable for any additional taxes, penalties, and/or interest as a result of the false claim.

[Hal_Al]

If someone else claimed your child (including foster 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.