My niece is a qualifying relative for me to claim. Her husband from whom she is separated may have already claimed her. So, am I too late to claim her? Thank you

[marcjy1]

I ask this because two taxpayers cannot claim the same exemption.

[cameaf · Accepted solution]

If your dependent has already been claimed and you are entitled to the exemption, you will need to print, sign and mail your return to the IRS for it to be processed.  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.

https://ttlc.intuit.com/replies/3299938

[marcjy1]

So, it doesn't matter if he claimed her first?

Would you know how the reviewer would give precedence of one claim versus the other? I can provide ample evidence that she is a qualifying relative. He is probably filing as married filing separately. She has no income and has not filed.

Thank you very much