Claiming a dependent is usually pretty simple: you give the IRS their
social security number, certifying that your relationship with that
person satisfies a few simple rules.
Things can get more complicated, especially if someone else also
claims the same person as a dependent. If they file their return first,
the IRS will assume it’s legitimate and award them the full tax benefit
of the dependent. When you attempt to e-file your return, it will be
rejected.
What can you do then?
The process is fairly straightforward. After your e-filed return has
been rejected because someone else claimed the same dependent, you need
to file a paper return. You can still prepare your return online. Instead of e-filing, you will need to print it out, sign it, and mail it to the IRS.
With your return, include a cover letter explaining your situation to
the IRS as well as evidence proving that you have the right to claim
the dependent (ie: medical records, school records, etc.).
The IRS will then review both returns claiming that dependent and
determine which person should be claiming the dependent based on tax
law.
The first thing to do is to make sure that you actually can claim the
person in question as a dependent. There are two types of dependents,
qualifying children and qualifying relatives, and both have different
requirements.
Criteria for claiming a qualifying child
In order to claim someone as a qualifying child, he or she must
- Be your biological or adopted
child, stepchild, foster child, sibling, half sibling, step-sibling, or a
descendant of one of these
- Be under age 19, under age 24 if a full-time student, or any age if permanently and totally disabled
- Remain a U.S. citizen or resident, or a resident of Canada or Mexico
- Not be married, or be married but not filing a joint return
- Have lived with you for at least half the year.
- Not have provided more than half of his or her own support
