I live with my mom and pay her 300 a month as requested. I have a son she is trying to claim, but I get the right to claim him right?

[Hal_Al · Accepted solution]

Simple answer: yes. The parent has a higher right than the grandparent to claim the child, no matter how much support either person provides. That is, support is not a dependent test for a related child.

But taxes aren't simple. That answer assumes you do not qualify to be your Mom's dependent. A dependent cannot claim a dependent of her own.

Furthermore, the tax rules allow either your Mom or you (but not both) to claim the child. You have a choice (but it's your choice, not your Mom's, since you're the parent). The smart thing to do is prepare returns both ways and see which way the family comes out best (the grandparent will usually come out best). You can use this tool: https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1

The money you hear about people getting for just filing a tax return claiming kids requires you to  have some earned income (wages or self employment). Without earned income, you are not eligible for the "refundable" Earned Income Credit or Additional Child Tax Credit.

[k-cutiee1997]

I’ve worked the whole year but she is head of household and says she can file on him. But I want to file on my son so if we both filed on him what would happen

[k-cutiee1997]

And no I don’t qualify as a dependent for her

[Hal_Al]

Either of you would get (most likely) the child tax credit, the earned income credit and the child’s exemption ($4050 deduction). But your mother would also get to claim Head of household (HoH). She cannot claim HoH without a dependent. The tax savings is (most likely) significant. Do the comparison and “make a deal” with her for the difference.

What will happen if you both file? 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.
Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.  The parent almost always wins.

[DoninGA]

Additionally, Head of Household is a filing status for tax purposes.  It is not a legal right to claim someone as a dependent who happens to live in the home.
To be Head of Household she would have to provide over one-half the cost of maintaining the home.  She must be unmarried or considered unmarried (did not live with a spouse at any time during the last six months of the year).  She must have a qualifying person as a dependent who resided in the home for over one-half the year.
If there is no one else in the household who she can claim as a dependent, then she cannot have Head of Household filing status and must file as Single.