If my sons mother claimed our son without my permission when my son lives with me Monday-Friday over 215 days in the year. she only has him on weekends. What can I do?

[xmasbaby0]

Someone else claimed my dependent and my return was rejected

If someone else claimed your dependent already, then your e-filed return will be rejected.  Print, sign and mail your own return which claims your dependent.  Mailed returns are processed differently by the IRS.  It will take some time (maybe even up to a year) but eventually the IRS will contact both parties and sort out who could rightfully claim the dependent.  The person who wrongfully claimed the dependent will face repayment of refund $, plus penalties.

[Texas Roger]

You can go ahead and claim your son. You would have to print, sign and mail your return to get it accepted. Since you appear to be the custodial parent based on the number of nights your son lives with you, his mother would not be permitted to claim him unless you provide her with a form 8332 to release the dependency to her. 

The IRS will contact both of you later in the year requesting information to support the claim that you are the one who can rightfully claim the child. 

[budeye325is86]

What do I do if my son's mother claimed him without my permission.

[xmasbaby0]

@budeye325is86 Who does your son live with?   Did he live with you in 2021?   or with his mom?   Or did he go back and forth?   The custodial parent is the one with whom the child lived with the most---at least 183 nights.

If you are the one who should claim the child but the other parent filed first, you cannot e-file.  So you print, sign and mail your tax return and let the IRS sort it out.

When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s.  Use a mailing service that will track it, such as UPS or certified mail so you will know the IRS/state received the return.

Federal and state returns must be in separate envelopes and they are mailed to different addresses.  Read the mailing instructions that print with your tax return carefully so you mail them to the right addresses.