Can my daughters dad claim her on his taxes even if she lived with me the entire year?

[kvg9876]

I just dont want to be filing my taxes and find out I cant claim my daughter as a dependent because her dad already claimed her on his. Even though she lives with me all year long.

[TomD8 · Accepted solution]

If the child lived with you all year, in the eyes of the IRS you are the custodial parent, and you have the right to claim her as a dependent (assuming she qualifies to be claimed), unless you relinquish your right to the non-custodial parent by filling out Form 8332.  This TT reference explains further:  https://turbotax.intuit.com/tax-tips/family/what-is-form-8332-release-revocation-of-release-of-claim...

If the non-custodial parent claims the child and e-files his return before you, your e-filed return would be rejected by the IRS computers.  But all you'd have to do if that happened would be to print and mail your return.  That would prompt an IRS review of the duplicate claims, and the claim would be awarded to you as the custodial parent.

[Critter]

If you are unmarried or never married and live apart and share custody, then:

The parent with whom the child lives more than half the year (184 or more 184 nights for 2017) is automatically entitled to claim the child as a dependent. This is the custodial parent. (IRS determines custody based on where the child lives, not any court order or agreement.)  The non-custodial parent is not entitled to claim anything.

However, the custodial parent can sign a release (form 8332) allowing the non-custodial parent to claim the child as a dependent.  You can download this form from the IRS web site.  The custodial parent signs it and gives it to the non-custodial parent and the non-custodial parent mails it to the IRS after e-filing the rest of their tax return.  In this case, the non-custodial parent can claim the dependent exemption and the child tax credit.  The non-custodial parent can never claim earned income credit, the dependent care credit (day care credit) or use the child to qualify for head of household status.  Those benefits always stay with the custodial parent.

[Anonymous]

you provided little info about your daughter.  there are other requirements that must be met to claim her

under 19 or if a student is under 24 if a student on 12/31 (this is not applicable if she's permanently and totally disabled

hasn't provided over 1/2 her own support

if married, hasn't file a joint return 

[kvg9876]

My daughter is 5 years old. I know I can claim her. She lives with me all year round. I am the custodial parent.  My question was more wondering if, let's say her dad lied on his tax return in order to claim her on his taxes. Would he even have the option to do so? Or would he have to provide some sort of proof or something that she lived with him at least half the year? Which she did not do.

[TomD8]

There's nothing you can do about what he puts on his tax return.  If the IRS receives two returns, each claiming the same dependent, they will investigate so as to determine who has the rightful claim.  If that happens, they will request evidence from each of the two claimants.  What they'll want to determine is which claimant was the actual custodial parent.  So you may want to hang on to such things as pediatrician bills, day care bills, school correspondence (if any), vaccination records, etc.

[Critter]

HOW DO I KNOW WHICH DEPENDENT WAS ALREADY CLAIMED BY SOMEONE ELSE

You probably can't find out. The usual suspects are:
1. The other parent
2. The child claimed his own exemption
3. Some other member of the household (e.g. grandparent)
4. Someone else the child lived with for part of the year

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

There is a way to split the tax benefits.
This may be helpful in your negotiations with the ex:
 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, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the exemption to him.
 So, it's good idea to let the other parent know that you will be claiming those items, as many first time divorced parents are not aware of this rule and may try to claim those items, which will cause the IRS to send out letters.
Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897 Scroll down to "Children of divorced or separated parents (or parents who live apart)"

• Hal_Al